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1982 (9) TMI 140 - ITAT MADRAS-AExtract: .......ng of the Karnataka High Court, cited by the Departmental Representative has not referred to the dictum laid down by the Supreme Court in (1979) 12 CTR (SC) 198 (1979) 120 ITR 1 (SC) referred to above. For the foregoing reasons, we uphold the order of the AAC for both the years. 5. In the result, the appeals of the Revenue fail and stand dismissed.
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