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1950 (4) TMI 25 - HC - Income TaxExtract: .......erefore, is that there was no material before the Appellate Tribunal to justify the opinion that the main purpose for which the transaction in question was effected was the avoidance of payment of the excess profits tax. In the circumstances of the case the assessee firm is entitled to coats of this reference, which we assess at ₹ 400/- only.
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