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1976 (3) TMI 44 - HC - Income TaxExtract: .......t assessee-firm. The Tribunal was, therefore, right in law in holding that those conditions were not fulfilled in the instant case. In view of these conclusions, we answer the question referred to us in the affirmative, that is, against the assessee and in favour of the revenue. The assessee will pay the costs of this reference to the Commissioner.
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