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1990 (6) TMI 64 - BOMBAY HIGH COURTExtract: ....... actually incurred any expenditure on account of repairs. In the above view of the matter, we do not see anything wrong in the Tribunal taking the figure of net income at Rs. 28,176 as per the income-tax assessment for applying the multiplier. The question is, accordingly, answered in the negative and in favour of the Revenue. No order as to costs.
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