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1975 (4) TMI 115 - ANDHRA PRADESH HIGH COURTExtract: .......herefore, it is perfectly in accordance with section 3(3)(a)(iii). This shows that the contention of Sri Dasaratharama Reddi is wholly untenable. The other questions raised by the learned counsel are only questions of fact which do not warrant interference in a tax revision case. Consequently, the tax revision case is dismissed. Petition dismissed.
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