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1976 (6) TMI 58 - AT - Income TaxExtract: ....... under dispute is assessable at multi-point rates under s.3(1) 10. Resultantly we uphold the liability to assessment on the turnover of Rs. 65,000 under dispute before us. We treat the turnover as liable to assessment under s.3(1) and allow the claim of the appellant so far as to second count is concerned. Resultantly the appeal is allowed in part.
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