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1985 (4) TMI 35 - RAJASTHAN HIGH COURTExtract: ....... were rightly allowed by the Tribunal for the assessment year 1972-73. We, therefore, answer the aforesaid questions Nos. 1 and 2 in the affirmative, i.e., in favour of the assessee and against the Revenue. There will be no order as to costs of this reference. Let the answers be returned to the Tribunal in accordance with section 260(2) of the Act.
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