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1978 (3) TMI 95 - ALLAHABAD HIGH COURTExtract: .......commercial world. There is, in our opinion, no justification for expanding its meaning to include transactions which are not intrinsically of that nature. We, therefore, answer the question referred to us in the negative, in favour of the department and against the assessee. The Commissioner would be entitled to costs which are assessed at Rs. 200.
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