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1983 (6) TMI 13 - MADRAS HIGH COURTExtract: .......ing the advance tax. We are of the view that such an attitude of the Revenue is not in consonance with the intention of the provisions of the Act. Therefore, we agree with the view expressed by the Tribunal. We answer the question in the affirmative and in favour of the assessee. In the circumstances of the case, there will be no order as to costs.
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