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1997 (5) TMI 78 - ITAT CALCUTTA-EExtract: .......to tax in the regular process by filing a return thereof, is considered favourably by applying the other provisions of the Act. We, therefore, do not see any merit in the contentions urged by the assessee insofar as its claim for allowance of rebate under section 88 is concerned. 7. In the result, the appeal filed by the assessee is partly allowed.
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