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1980 (9) TMI 114 - ITAT CHANDIGARHExtract: .......dependent of each other (a) On the facts of the case, as noted by us, the assessee company fully justified before the ITO regarding its estimate of income from unit No. 4 at Rs. 50,000. (b) The assessee had not furnished estimate of advance-tax which it knew or had reason to believe to be untrue. 7. In the result, the Revenue s appeal is dismissed.
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