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1979 (12) TMI 55 - HC - Income TaxExtract: .......the basis of these factual findings by the Tribunal, we have to hold that the Tribunal has correctly applied to the instant case the provisions of r. 8(ii) of Part A of Sch. IV to the I.T. Act, 1961. Our answer to the question referred to us, therefore, is in the affirmative and against the department. We make no order as to costs. DEB J.--I agree.
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