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1976 (7) TMI 37 - HC - Income TaxExtract: ....... and the view taken by us is supported by the view taken by the Mysore High Court in the above case. Thus, our answer to question No. 3 is in the affirmative and our answer to question No. 4 is in the negative. As the assessee as well as the revenue have partly succeeded in this reference, each party will bear its respective costs of the reference.
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