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1985 (10) TMI 93 - PUNJAB AND HARYANA HIGH COURTExtract: .......d within the meaning of sub-clause (a) of this section. The revised estimate submitted by the assessee on March I 1, 1973, is not the relevant factor to be taken into consideration for this purpose. Consequently the question is answered in the affirmative, i.e., in favour of the assessee and against the Revenue. There shall be no order as to costs.
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