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1989 (3) TMI 73 - CALCUTTA HIGH COURTExtract: .......l have to maintain accounts in the manner laid down by the Companies Act. It has not been established how any violation of the provisions of the Companies Act has taken place. Under the circumstances, the question is answered in the affirmative and in favour of the assessee. There will be no order as to costs. BHAGABATI PRASAD BANERJEE J. -I agree.
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