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1978 (1) TMI 30 - HC - Income TaxExtract: ....... a Division Bench of this court in the case of CIT v. Bibhuti Bhusan Dutt 1963 48 ITR 233, 242 (Cal). In the view we have taken it is not necessary for us to discuss the said observations in the said case. The question is answered in the affirmative and in favour of the assessee. There will be no order as to costs. SUDHINDRA MOHAN GUHA J.--I agree.
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