TMI Blog1990 (11) TMI 51X X X X Extracts X X X X X X X X Extracts X X X X ..... ax X X X X Extracts X X X X X X X X Extracts X X X X ..... 308, this question must be answered in the negative (sic.), i.e., in favour of the Revenue and against the assessee.
The income-tax reference is answered accordingly. X X X X Extracts X X X X X X X X Extracts X X X X
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