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1991 (5) TMI 37 - HC - Income TaxExtract: .......counsel for the Commissioner of Income-tax as it was evidently clarificatory in nature and must thus be construed as such. Such being the settled position in law, we hereby answer the reference in the negative, in favour of the assessee and against the Revenue. This reference is disposed of accordingly. There will, however, be no order as to costs.
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