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1973 (8) TMI 35 - ALLAHABAD HIGH COURTExtract: .......It is apparent that on this finding the Income-tax Officer was not justified in making an order making the company liable to pay super-tax under section 23A of the Income-tax Act. We accordingly answer the question referred to us in the affirmative and in favour of the assessee. The assessee will be entitled to his costs which we assess at Rs. 200.
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