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1994 (1) TMI 43 - MADRAS HIGH COURTExtract: .......f the business and, therefore, no addition can be made under section 64(iii) of the Act. The Revenue was not able to persuade us to interfere with this finding of fact as the Tribunal had taken into account all relevant facts in giving its finding. We, therefore, answer the question in the affirmative and against the Revenue, with costs of Rs. 500.
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