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1985 (10) TMI 50 - PUNJAB AND HARYANA HIGH COURT
Extract:
.......ictum laid down in Vishwakarma Industries case 1982 135 ITR 652 (P and H) FB . Accordingly, this question is also answered in favour of the Department and against the assessee, i.e., in the negative. The reference stands disposed of and the assessee shall pay the costs of the Department. Counsel s fee is assessed at Rs. 500. S. P. GOYAL J.-I agree.