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1929 (10) TMI 2 - MADRAS HIGH COURT
Extract:
.......ct whether the books were available or not. The assessee says they were lost or destroyed but the Income Tax Officer does not believe it. It is not for us to say whether the Income Tax Officer was justified or not in his conclusion. 35. This disposes of all the points argued before us. The petitioners will pay the respondent ₹ 250, for costs.
