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1978 (8) TMI 77 - HC - Income TaxExtract: .......the price of the machinery at post-devaluation rates. We, therefore, answer the first question in I.T.R.C. No. 65/75 and the question referred to us in each of the other cases in the affirmative and in favour of the assessee. We decline to answer the second question in I.T.R.C. No. 65/75 as desired by the learned counsel for the assessee. No costs.
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