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1972 (12) TMI 34 - HC - Income TaxExtract: ....... relief than what was asked for by the assessee in its appeal. We would, accordingly, answer the first question in the affirmative and in favour of the assessee and against the department. We answer the second question as above in favour of the department and against the assessee. We leave the parties to bear their own costs. Advocat s fee Rs. 250.
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