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Meenakshi Mills, Madurai vs The Commissioner Of Income-Tax,Madras on 26 September, 1956

11. It would, thus, be seen that both the authorities, referred to above, do support the respondents. Learned counsel for the appellant before me also could not cite any ruling taking a different view and supporting the observations of the trial Court. As at present advised, therefore, I would affirm the finding of the lower Appellate Court on this point.
Supreme Court of India Cites 25 - Cited by 126 - S J Imam - Full Document
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