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1959 (7) TMI 56 - PATNA HIGH COURT
Extract:
.......f the advance income-tax under section 18A. Accordingly I answer the question of law referred to the High Court by the Income-tax Appellate Tribunal in favour of the Income-tax Department and against the assessee. The assessee must pay the costs of this reference. Hearing fee ₹ 250. KANHAIYA SINGH, J.--I agree. Reference answered accordingly.