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1982 (2) TMI 24 - HC - Income Tax
Extract:
.......on that the Tribunal arrived at the correct decision keeping in view the background of the agreement. In the aforesaid view of the matter the question referred to us must be answered in the negative and in favour of the assessee. In the facts and circumstances of the case, the parties will pay and bear their own costs. SUHAS CHANDRA SEN J.-I agree.