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1974 (7) TMI 52 - MADRAS HIGH COURTExtract: .......f the view that, on facts, the principle laid down in that decision cannot apply. In our view, the Tribunal has rightly held that section 23A is applicable. In the result, the question referred to us is answered in the affirmative and against the assessee. The revenue will have its costs. Counsel s fee Rs. 250. Question answered in the affirmative.
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