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1934 (6) TMI 30 - HC - Income TaxExtract: .......ore these officers upon which they might so find." In the case before us the system of accounting is not disputed and it follows that the sum of ₹ 2,500 in question was properly included in the assessment. Our reply to the question therefore, is in the affirmative. The Commissioner will get his costs from the assessee. Question answered.
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