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1976 (3) TMI 36 - MADRAS HIGH COURT
Extract:
.......t they have paid only the amounts shown in the document and nothing more. We are, therefore, unable to interfere with this finding of the Tribunal also. In the result, all the questions referred in both these tax cases are answered in the affirmative and against the revenue. The assessee will be entitled to his costs. Counsel s fee Rs. 150 in each.