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The High Court of Calcutta, in response to a Revenue application under the Income-tax Act, 1961, addressed questions regarding an employee's status and tax treatment. The court ruled in favor of the assessee based on a previous decision and made no order as to costs. Judges Dipak Kumar Sen and Shyamal Kumar Sen concurred with the judgment. (Case citation: 1986 (3) TMI 9 - CALCUTTA High Court)
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