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1990 (11) TMI 138 - HC - Income TaxExtract: .......ncome-tax Officer permitted the assessee to have a previous year exceeding 12 months. On the other hand, the decision of the Madras High Court in the case of General Commercial Corporation Ltd., In re 1954 26 ITR 316 clearly militates against the contention of the assessee. For the above reasons, these applications fail and are dismissed. No costs.
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