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1975 (4) TMI 9 - HC - Income Tax
Extract:
.......uch contracts, by way of guarantee of the efficient working of the products sold. They were not services which created an interest of the type seen in the case of Carborundum Company 1973 92 ITR 411 (Mad). We answer the question referred to us in favour of the assessee. The assessee is entitled to the costs of the reference. Advocate s fee Rs. 250.