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1970 (9) TMI 11 - HC - Income TaxExtract: .......ied in the instant case. We are of the opinion that the assessee is entitled to rebate on the amount of Rs. 4,687. We, therefore, answer the question referred to the court in the affirmative, and in favour of the assessee. The Commissioner of Income-tax shall pay the assessee Rs. 200 as costs of this reference. Question answered in the affirmative.
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