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1968 (10) TMI 41 - HC - Income TaxWhether the Tribunal was justified in applying the proviso to section 13 of the Indian Income-tax Act, 1922 - accounts are regularly maintained and they have been accepted in respect of three out of the four commodities in which the assessee deals - fact that the purchases of arecanut are supported only by the assessee`s bought notes is no ground for the application of the proviso to section 13 of the 1922 Act, or the proviso to section 145 of the 1961 Act
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