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1968 (3) TMI 24 - ALLAHABAD HIGH COURTExtract: .......is conclusion of the Tribunal is incorrect. In Our judgment, the provisions of section 23A(1) of the Act are attracted in the instant case. Accordingly, we answer the question referred by the Tribunal in the affirmative. The Commissioner of Income-tax is entitled to his costs which we assess at Rs. 200. Counsel s fee is assessed at the same figure.
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