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1973 (12) TMI 34 - ALLAHABAD HIGH COURT
Extract:
.......deration any relevant circumstance. In these circumstances, we find no justification to interfere with the finding of the Tribunal. We, accordingly, answer both the questions in the affirmative, in favour of the assessee and against the department. The assessee is entitled to costs, which we assess at Rs. 200. Questions answered in the affirmative.