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1999 (2) TMI 32 - MADRAS HIGH COURTExtract: .......Revenue brought to our notice a decision of a Division Bench of the Kerala High Court in Premier Cable Co. Ltd. v. ( IT 1992 193 ITR 719, wherein a similar view has been taken with regard to the applicability of section 40A(7)(b)(i) of the Act. The questions referred to us are, therefore, answered in favour of tile Revenue and against the assessee.
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