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1978 (4) TMI 79 - ALLAHABAD HIGH COURTExtract: ....... The Tribunal merely proceeded on the basis of its interpretation of cl. 10 which, as observed above, was not correct. In the circumstances, the Tribunal will have to rehear the appeal in order to decide the point in controversy. We, therefore, answer the question referred to us in the negative, in favour of the assessee and against the department.
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