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1983 (11) TMI 93 - AT - Income TaxExtract: .......5-3-1975. On the facts of the case, there is no evidence of understating of advance tax. The Commissioner s order is upheld on this point. We have in coming to this conclusion considered the decision of the Supreme Court in Vazir Sultan Tobacco Co. Ltd. v. CIT 1981 132 ITR 559 also. 53. This para is not reproduced here as it involves a minor issue.
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