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1975 (9) TMI 42 - HC - Income TaxExtract: .......ht it our duty to explain the legal position as we see it. Under these circumstances Income-tax Application No. 2 of 1975 rejected with no order as to costs. The question referred to us in Income-tax Reference No. 43 of 1974 is answered in the affimative and against the assessee. There will be no order as to costs in the special facts of this case.
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