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1981 (9) TMI 10 - CALCUTTA HIGH COURT
Extract:
.......ment. In that view of the matter and for the reasons aforesaid, we are of the opinion that the Tribunal was correct in its conclusion and the question must, therefore, be answered in the affirmative and in favour of the assessee. In the facts and circumstances of the case, the parties will pay and bear their own costs. SUHAS CHANDRA SEN J.-I agree.