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1988 (9) TMI 112 - ITAT MADRAS-DExtract: .......adopted by the AAC is quite fair and reasonable and does not call for any interference at our hands. We are unable to accept the contention of the learned Chartered Accountant for the appellant that a rate of 7.5 Per cent should be adopted, for which we find no basis given by him. Accordingly, we confirm the order of the AAC and dismiss the appeal.
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