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1971 (9) TMI 47 - ALLAHABAD HIGH COURTWhether Tribunal was right in holding that the assessee had no obligation to file an estimate of its income under section 18A(3) of the Act of 1922 - Tribunal is right in the view taken by it that the assessee (who has been provisionally assessed to tax )had no obligation to file an estimate of its income under section 18A(3).
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