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1995 (8) TMI 24 - MADRAS HIGH COURTExtract: .......rity and it is open to the assessee to furnish necessary proof regarding the abovesaid question. In the result, the orders of all the three authorities below are set aside and the matter is remanded to the assessing authority for fresh disposal in the light of the two decisions referred to above and the tax case revision is disposed of accordingly.
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