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1967 (3) TMI 40 - HC - Income TaxExtract: ....... of the Act. We, therefore, answer the question referred to us in the affirmative in favour of the assessee and against the department. The department shall pay to the assessee a sum of Rs. 200 as costs of these proceedings. We fix the amount of fee of the learned counsel for the department at the same figure. Questions answered in the affirmative.
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