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1976 (1) TMI 21 - GUJARAT HIGH COURTExtract: .......s regards the non-inclusion of the amount of dead freight in the amount which is to be taken into account for computing income under section 172(2). Accordingly, we answer the question referred to us in the affirmative, that is, in favour of the assessee and against the revenue. The Commissioner will pay the costs of this reference to the assessee.
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