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1976 (9) TMI 30 - HC - Income TaxExtract: .......e decision of the Supreme Court in Commissioner of Income-tax v. Raja Benoy Kumar Sahas Roy (1957 32 ITR 466 (SC) was said to have laid down, is erroneous. Accordingly, we answer the questions referred to us in the negative and in favour of the assessee. The assessee will be entitled to its costs of the reference. Counsel s fee is fixed at Rs. 500.
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