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1977 (12) TMI 124 - MADRAS HIGH COURTExtract: .......ontention in this behalf and hold that the assessee, not having exercised the option and obtained the prior permission within the year to pay the tax at the compounded rate, is not entitled to the benefit of section 7(1) of the Act. We accordingly allow the tax revision case but, under the circumstances of the case, without costs. Petition allowed.
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