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1992 (10) TMI 5 - HC - Income Tax
Extract:
.......support of a contention that even on the merits the point stood concluded in favour of the assessee. It is unnecessary to go into this aspect of the matter in view of our above answer to question No. 2. In the result, question No. 2 is answered in the negative and in favour of the assessee. Question No. 1 need not be answered. No order as to costs.