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1978 (2) TMI 32 - HC - Income TaxExtract: .......expressed by this court earlier in Govindaswamy Binding Works v. State of Andhra Pradesh 1972 29 STC 219 (AP), we hold that the guide books published by the assessee come within the meaning of the term books in s. 80QQ of the Act. We, therefore, answer the question in the affirmative and in favour of the assessee with costs. Advocate s fee Rs. 250.
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