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1978 (6) TMI 91 - ITAT MADRAS-CExtract: .......on to interfere with the order of the AAC. The point at issue is squarely covered by the decision referred to the AAC. The following rulings also support the assessee s case 1. CGT vs. Hari Chand(2), 2. Addl. CGT, Haryana vs. Kanshi Ram Doongarshi Dass(3). We, therefore, uphold the order of the AAC. The appeal of the Revenue fails and is dismissed.
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