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1984 (2) TMI 200 - ITAT MADRAS-CExtract: .......he freight. The transaction of freight and rebate has to be taken as a whole and treated as a whole. If that is done, then Rs. 9,92,975 is the amount paid or payable on account of such carriage to the owner of the ship. So the original assessment order was not prejudicial to the interests of the revenue. 3. Appeal allowed. Revision order cancelled.
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