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1974 (8) TMI 3 - HC - Income TaxExtract: .......equired to be fulfilled under s. 10(2A) can never be said to have been satisfied and, therefore, the item of Rs. 2,70,593 cannot be brought to tax under the provisions of s. 10(2A) of the Act. In the circumstances, the question referred to us is answered in the negative and against the department. The department will pay the costs of the reference.
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