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1984 (12) TMI 140 - ITAT MADRAS-CExtract: .......10. Thus, my answer to the question posed to me is that the decision of the Special Bench of the Tribunal in J.H. and Co. s case is not contrary to the decision of the Madras High Court in Southern Sea Foods (P.) Ltd. s case and, hence, it is good law. 11. The case will now go back to the Bench for disposal according to the opinion of the majority.
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