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1997 (1) TMI 63 - CALCUTTA HIGH COURTExtract: .......n materials on record and it cannot be called arbitrary or perverse. In view of the finding recorded by the Tribunal, we answer the question in the reference in the affirmative, in favour of the claimant and against the Revenue. Let our opinion be transmitted to the Tribunal forthwith. There will be no order as to costs. BARIN GHOSH J. --- I agree.
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