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1997 (11) TMI 23 - MADRAS HIGH COURTExtract: .......section 40(a)(v) or section 40A(5)(a)(ii) of the Act. Since the order of the Appellate Tribunal is in conformity with the view of the Supreme Court, we find no infirmity in the order of the Appellate Tribunal. Accordingly, we answer the common question of law referred to us at the instance of the Revenue, in the affirmative and against the Revenue.
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