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1978 (6) TMI 31 - HC - Income TaxExtract: ....... benefit. We are in respectful agreement with the principles of law laid down by the Madras High Court in CIT v. Adaikappa Chettiar 1973 91 ITR 90. Therefore, following the same, we answer the question No. 2 in the negative and in favour of the assessee. In the facts and circumstances, there will be no order as to costs. C. K. BANERJEE J.--I agree.
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