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1985 (12) TMI 19 - MADRAS HIGH COURTExtract: .......o only the liquidated damages as provided in the agreement did not make any difference in this aspect. The decision, therefore, is not applicable to the present set of facts. In the circumstances, therefore, we answer the question referred in the affirmative and against the assessee. The Revenue will be entitled to its costs. Counsel s fee Rs. 500.
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