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1966 (7) TMI 13 - PATNA HIGH COURTExtract: .......s taken by the authorities concerned, if such views are supportable by some evidence on record. For the reasons given above, we answer the question in the affirmative and against the assessee and dispose of the three references accordingly. The assessee will pay a consolidated sum of Rs. 100 as costs of all these three references to the department.
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