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1973 (9) TMI 47 - HC - Income Tax
Extract:
....... We have to answer the first question in favour of the revenue. But as we have held that the manufacture and production of articles by the undertaking had commenced only after April 1, 1958, the benefit of section 84 will be available to the assessee for the assessment year 1963-64. The assessee will be entitled to his costs. Counsel s fee Rs. 250.