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1981 (10) TMI 31 - MADRAS HIGH COURTExtract: .......e provision is clear and, therefore, we do not consider that there is any scope or need for a reconsideration of the construction placed on the provision in the said decision. In the result, we answer the question referred to us as follows The sum of Rs. 10,340 was assessable under s. 45 and s. 54 does not apply. There will be no order as to costs.
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