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1975 (1) TMI 25 - MADRAS HIGH COURTExtract: .......had been paid and the amount was not available with the assessee. Therefore, clearly, this case comes within the principle enunciated by the Supreme Court in Commissioner of Income-tax v. Anwar Ali. Accordingly, we answer the reference in the negative and in favour of the assessee with costs. Counsel fee Rs. 250. Questions answered in the negative.
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