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1973 (3) TMI 53 - MADRAS HIGH COURTExtract: .......r or before the Tribunal. Therefore, we are not called upon to go into the reasonableness or otherwise of the view taken by the Income-tax Officer while acting tinder section 23A. The question referred is answered in the affirmative and again the assessee. The revenue will have its costs. Counsel s fee Rs. 250. Question answered in the affirmative.
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