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1976 (9) TMI 39 - HC - Income TaxExtract: .......ned in section 2(7)(d) of the Finance Acts of 1966 and 1967, and, therefore, entitled to the concessional rate of tax. We, therefore, answer the question referred in the affirmative in favour of the assessee and against the department. The assessee is entitled to its costs which we assess at Rs. 200. Counsel fee is also assessed at the same figure.
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