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1981 (6) TMI 68 - AT - Income TaxExtract: .......etail. We would, therefore, direct exclusion of the entire amount of Rs. 19,900. 15. The ratio of the judgments of the Madras High Court in Madras Fertilizers Ltd. and the Calcutta High Court in New Central Jute Mills Co. Ltd. relied on, on behalf of the revenue, would not also, in the circumstances, apply. 16. The result is, the appeal is allowed.
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