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1974 (12) TMI 14 - HC - Income TaxExtract: .......in the affirmative and in favour of the assessee. VIMADALAL J.--I agree and have nothing to add. BY THE COURT The question in para. 6 of the statement of case is answered in the affirmative and in favour of the assessee the question in para. 7 is answered in the negative and against the assessee. Parties will bear their own costs of this reference.
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