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1984 (7) TMI 137 - AT - Income TaxExtract: ....... above and in tune with the provisions of the Act, viz., section 9(1)(ii), Explanation. Desired implications of the Territorial Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act, 1976, shall also be taken note of. Appeals of the revenue for these three years shall be taken to have been allowed for statistical purposes.
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