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1966 (4) TMI 73 - CALCUTTA HIGH COURT
Extract:
....... question, accordingly, is answered in the affirmative. Questions Nos. 2 and 3 were not pressed at the hearing. We, therefore, refrain from answering them. The two questions pressed at the hearing having been answered in favour of the revenue, the assessee must pay the costs of this reference to the Commissioner of Income-tax. K.C. SEN J.--I agree.