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1992 (8) TMI 121 - AT - Income TaxExtract: .......the assessee s method considered most of the elements of direct cost, the revenue could not reject the method under section 145 of the Act. Therefore, the ratio laid down in the Supreme Court decision in British Paints India Ltd. s case would not be applicable to the appellant company. 37. This para is not reproduced here as it involve minor issue.
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