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1988 (2) TMI 48 - MADRAS HIGH COURTExtract: .......erest under the provision of clause (iii) of the proviso to sub-section (1) of section 139 of the Act. Hence question No. (3) has to be answered in the negative and in favour of the Revenue. Thus questions Nos. (1) and (2) are answered against the Revenue and question No. (3) is answered in favour of the Revenue. There will be no order as to costs.
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