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1977 (11) TMI 35 - HC - Income TaxExtract: .......rred to in the order of the Tribunal (which was subsequently dissented from by the Gujarat High Court) and the two subsequent decisions to which we have referred to in this judgment. In this view of the matter, the question is answered in the affirmative and against the assessee. The assessee will pay the costs of the reference to the Commissioner.
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