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1975 (9) TMI 23 - HC - Income TaxExtract: .......ion reconstruction of business already in existence used in these two sections. Hence, we overrule the contentions of Mr. Sengupta and return our answer to both the questions in the affirmative and in favour of the assessee. Having regard to the facts and circumstances of the case, we do not propose to make any order as to costs. HAZRA J.--I agree.
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