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1977 (4) TMI 161 - MADRAS HIGH COURTExtract: .......claim for being brought within the scope of section 7. In our opinion, the Tribunal acted rightly in interfering with the order of the Appellate Assistant Commissioner in so far as he had decided against the assessee on this point. The tax revision case accordingly fails and is dismissed. But, there will be no order as to costs. Petition dismissed.
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