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1977 (8) TMI 41 - HC - Income TaxExtract: ....... our answers to the two questions are as follows Question No. 1 In the affirmative, against the assessee. Question No. 2 The basis adopted by the department in fixing the actual cost of the transferred assets to the assessee-company would be in accordance with the requirements of law. The assessee will pay the costs of the reference to the revenue.
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