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1979 (12) TMI 54 - HC - Income TaxExtract: .......gh Court. The views expressed in the decisions do not appeal to us. In the result, we answer the question in the affirmative and in favour of the assessee. There will be no order as to costs. Let a copy of the judgment be sent to the Appellate Tribunal who shall render such orders as are necessary to dispose of the case conformably to the judgment.
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