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1979 (11) TMI 26 - MADRAS HIGH COURTExtract: .......ision. This is an a fortiori case. Section 40A(7) introduces further aspects for consideration in this context. But it was not in force in 1971-72, and we do not think it necessary to go into it. The result is, the second question is also answered in the affirmative and in favour of the assessee. The assessee will be entitled to its costs. Rs. 500.
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