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1991 (12) TMI 19 - KARNATAKA HIGH COURTExtract: .......er rule 1(v) was acceptable. In the circumstances, we do not think that the matter requires to be remanded to the Income-tax Officer to enable him to consider whether the requirements of rule 1(v) have been met. In the result, the question posed to us is answered in the affirmative and in favour of the assessee. There shall be no order as to costs.
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