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1977 (11) TMI 44 - HC - Income TaxExtract: .......wered. In the result, questions Nos. 1, 2 and 3 need not be answered. Question No. 4 is answered in the affirmative and in favour of the revenue. Question No. 5 is answered in the negative and against the assessee. Question No. 6 is answered in the affirmative and in favour of the assessee. Question No. 7 need not be answered. No order as to costs.
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