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1996 (7) TMI 10 - MADRAS HIGH COURT
Extract:
.......s the reassessment was set aside by the Tribunal, it was of the opinion that there is no necessity to consider the disallowance made under section 40(c) of the Act and, therefore, the Tribunal held that the Departmental appeal has become infructuous. Accordingly, we answer question No. 2 also in the affirmative and against the Department. No costs.