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1980 (7) TMI 57 - MADRAS HIGH COURTExtract: .......has not been established that the method of accounting regularly followed by the assessee in the past is Such that the income, profits and gains cannot properly be deduced therefrom. We, accordingly, answer all the questions in the affirmative and in favour of the assessee. The assessee will be entitled to its costs, counsel s fee Rs. 500, one set.
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