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1976 (8) TMI 49 - GAUHATI HIGH COURTExtract: .......d we respectfully differ from that view and we respectfully agree with the view expressed in Commissioner of income-tax v. K. S. Guruswami Gounder and K. S. Krishnaraju 1973 92 ITR 90 (Mad). Accordingly, the question of law referred is answered in the affirmative and against the department. There will be no order as to costs. D. PATHAK J.--I agree.
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