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1979 (3) TMI 37 - MADRAS HIGH COURTExtract: .......sarily to apply. Therefore, the decision in that case cannot be taken advantage of by the assessee. On the facts of this case, we are of the view that s. 37(1) will not stand attracted. In this view, we have to answer the question in the negative and in favour of the revenue. The revenue will have its costs from the assessee. Counsel s fee Rs. 300.
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