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1989 (12) TMI 84 - ITAT CHANDIGARHExtract: .......igh Court has further observed that for determining the assessed tax under s. 271(1)(A), Explanation, and s. 271(1), the tax could not be determined as URF. The facts being not in dispute and these three ratios being aptly applicable on the point, we are satisfied that no interference is indeed called for. 9. In the result, the appeal is dismissed.
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