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1975 (12) TMI 58 - HC - Income TaxExtract: .......ioner under section 271(1)(c) read with section 274(2) of the Act. Our answer, therefore, to the question which is referred to us is in the negative, i.e., in favour of the revenue and against the assessee. This reference is accordingly disposed of and it is ordered that the respondent-assessee shall bear the costs of the revenue in this reference.
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