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1976 (7) TMI 6 - HC - Income TaxExtract: .......As no other defect has been pointed out and in view of our conclusion that the undertaking in question was a business, the claim for registration is bound to succeed. Both the questions are, therefore, answered in favour of the assessee. The assessee shall be entitled to costs of the references which we assess at rupees two hundred. DAS J.-I agree.
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