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1966 (1) TMI 85 - MADRAS HIGH COURTExtract: .......yments as between capital and interest in the manner least disadvantageous to himself is applicable. The assessee must, therefore, succeed on the third question. We answer the first two questions against the assessee and the third question in his favour and against the revenue. The assessee is entitled to his costs. Counsel's fees, ₹ 250.
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