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1976 (11) TMI 15 - MADRAS HIGH COURT
Extract:
....... though the occasion for making the said payment was the Sashtiabdapoorthi. In the absence of any such material, the Tribunal s assumption that the said sum, was remuneration has absolutely no basis whatever. The question has, therefore, to be answered in the negative and against the revenue. The assessee will have his costs. Counsel s fee Rs. 500.