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1973 (9) TMI 28 - HC - Income TaxExtract: .......erials on record. We have to, therefore, answer questions Nos. 2 and 4 in the affirmative and against the revenue and we answer accordingly. As regards question No. 6, in view of our answers regarding questions Nos. 2 and 4, this question has also to be answered against the revenue and it is answered accordingly. There will be no order as to costs.
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