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1976 (7) TMI 51 - KARNATAKA HIGH COURTExtract: .......ity of the declaration made in the present case reached by the Tribunal, therefore, becomes supportable, though, however, on a different reasoning. In the result, we answer the question referred to us in the affirmative and against the revenue. The assessee will be entitled to its costs. Advocate s fee Rs. 250. Question answered in the affirmative.
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