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1999 (2) TMI 33 - MADRAS HIGH COURT
Extract:
.......s pursuant to the letter of intent granted to it by the Neyveli Lignite Corporation. The assessee is, therefore, entitled to regard the expenditure so incurred as the expenditure incurred by it during the previous year relevant to the assessment year 1981-82. The question referred to us is answered in favour of the assessee and against the Revenue.