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1997 (9) TMI 19 - MADRAS HIGH COURTExtract: .......company must thank its stars in getting a part of the relief if not in full measure, on those items at the hands of the assessing authorities below, though they are not entitled to the same. In fine, to the extent indicated above, the assessee-company will be entitled to the relief. The revisions, in other respects, shall stand dismissed. No costs.
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