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1976 (1) TMI 163 - MADRAS HIGH COURTExtract: .......ordingly, these tax revision cases fail and they are dismissed with costs. Counsel s fee Rs. 150 in each. T.C. No. 414 of 1971. The facts in this case are almost identical except that the assessee is different. For the reasons stated above, this tax revision case also fails and it is dismissed with costs. Counsel s fee Rs. 150. Petitions dismissed.
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