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1964 (3) TMI 95 - RAJASTHAN HIGH COURT
Extract:
.......swer the fifth question in the affirmative. For the reasons mentioned above, we answer question No. (1) in the negative and questions Nos. (2), (3), (4) and (5) in the affirmative and direct that the assessee shall pay the costs of the two references. Question No. 1 answered in the negative. Questions Nos. 2, 3, 4 and 5 answered in the affirmative.