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1976 (8) TMI 50 - HC - Income TaxExtract: .......d month occurring in section 271(1)(a) of the Income-tax Act has to be reckoned according to the British calendar as provided for in section 3(35) of the General Clauses Act, 1897, and, consequently, we answer the question referred to us in the affirmative and in favour of the assessee. The assessee is entitled to its costs. Counsel s fee, Rs. 500.
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