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1967 (3) TMI 22 - SUPREME COURTHigh Court has exceeded its jurisdiction under s. 66 - High Court should have called for a supplementary statement under s. 66(4) of the IT Act and not gone into the facts itself and come to the conclusion that the ITO was right in holding that a pilot plant had been set up by the assessee, which became the starting point of the enterprise - Appeal of revenue allowed - Case remanded
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