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1974 (9) TMI 37 - GUJARAT HIGH COURT
Extract:
.......en he urged that, in view of two possible views, one favourable to the assessee should be preferred. In that view of the matter, therefore, we answer question No. 1 in the negative and against the assessee. The second question is answered in the affirmative and in favour of the revenue. The assessee shall pay costs of this reference to the revenue.