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1975 (11) TMI 50 - ITAT ALLAHABADExtract: .......ts for both the years deserve to be accepted. Order Both the revisions are allowed and the applicant s tax for the year 1969-70 and 1970-71 is reduced to the amounts. Excess tax paid, if any, shall be refunded to the applicant according to law. This judgment be placed on the file of Revision No. 1313/74 and its copy be placed on the other revision.
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