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1975 (4) TMI 5 - HC - Income Tax
Extract:
....... (iii) in the negative, i.e., in favour of the assessee and against the department. We direct the parties to bear their respective costs in these two cases. A copy of this judgment under the seal of the High Court and the signature of the Registrar will be forwarded to the Appellate Tribunal as required by sub-section (1) of section 260 of the Act.