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1978 (3) TMI 101 - HC - Income TaxExtract: .......d the meaning of the word belonging as explained by the Supreme Court we see no reason to differ from the decision of the Andhra Pradesh High Court and, with respect, we follow the same. The question is answered in the affirmative and in favour of the assessee. In the facts and circumstances, there will be no order as to costs. BANERJI J.--I agree.
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