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1981 (4) TMI 20 - BOMBAY HIGH COURTExtract: .......1963-64, the average rate comes to 20.14 . We are, therefore, more than satisfied that on the plain and grammatical interpretation of the said provision, the finding recorded by the Tribunal was correct and requires no interference from this court. Hence, we answer the question in the affirmative and in favour of the assessee. Revenue to pay costs.
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