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1998 (4) TMI 20 - MADRAS HIGH COURTExtract: .......d be subject to the provisions of section 40(c) of the Act. In any event, the application of either of the provisions cannot be avoided. Therefore, the second question raised is purely academic in nature. Therefore, we answer both the questions of law in the affirmative and against the assessee. The Revenue is entitled to costs of a sum of Rs. 750.
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