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1983 (11) TMI 52 - MADRAS HIGH COURTExtract: .......73 88 ITR 192 (SC), is of no consequence. Therefore, we have to disagree with the Tribunal and hold that the assessee is not entitled to the benefit of s. 22 of the Amending Act, 1974. In this view, we answer the questions referred to us in the negative and against the assessee. The assessee will pay the costs of the Revenue. Counsel s fee Rs. 500.
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