Allahabad High Court rules for Income Tax Dept, assesses costs & awards counsel fee

The High Court of Allahabad ruled in favor of the Department of Income Tax, following a decision by the Privy Council. The assessee was directed to bear the costs of the reference, and the Department's counsel was awarded a fee of Rs. 100.

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The High Court of Allahabad ruled in favor of the Department of Income Tax based on a decision by the Privy Council. The assessee must pay the costs of the reference, and the Department's counsel is entitled to a fee of Rs. 100.

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