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1983 (2) TMI 19 - MADRAS HIGH COURTExtract: .......a special provision applicable to a special situation, the applicability of that section cannot be excluded merely because the general section, like s. 45, does not apply. In this view of the matter, we answer the question referred to us in the negative and against the assessee. The assessee will pay the costs of the Revenue. Counsel s fee Rs. 500.
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