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1975 (8) TMI 13 - CALCUTTA HIGH COURTExtract: .......we are of the opinion that this section does not cover the items that were not fully destroyed in fire and has been retained by the assessee. Hence, the contention of Mr. Pal must fail and we return our answer in the affirmative and in favour of the assessee. As no one has appeared for the assessee, we make no order as to costs. HAZRA J.---I agree.
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