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1982 (9) TMI 1 - MADRAS HIGH COURTExtract: .......the Revenue as though charged over the source of income in the hands of the assessee. That argument overlooks the fact that the very income at the hands of the company which as a legal entity, has suffered tax under section 104 of the Act. For all these reasons, the revision petitions will stand allowed. However, there will be no order as to costs.
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