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1976 (6) TMI 14 - BOMBAY HIGH COURTExtract: .......ss profits tax assessment is the amount as determined by the Appellate Assistant Commissioner. Question No. 3 Answered in the negative. The Tribunal was not justified in holding that the excess profits tax assessment made on the assessee-firm for the C.A.P. ended March 31, 1946, was not valid in law. The assessee shall pay the costs of the revenue.
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