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1984 (3) TMI 29 - MADRAS HIGH COURTExtract: .......on of capital. In that case, the decision of this court in United Nilgiri Tea Estates Co. Ltd. v. CIT 1974 96 ITR 734, has been referred to with approval. In this view of the matter, question No. 2 is also answered in the affirmative and against the Revenue. The assessee will have its costs of this reference from the Revenue. Counsel s fee Rs. 500.
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