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Commissioner Of Income-Tax, Bangalore vs K.Y. Pilliah And Sons on 13 October, 1966

20.2 At the time of hearing, the Ld. DR has not brought anything on record contrary to the finding of the Ld. CWT (A). We also find that the Ld. CWT (A) has passed a speaking and self-explanatory order as reproduced herein above. Therefore we concur with the finding of the Ld. CWT (A) after placing the reliance on the judgment of the Hon'ble Supreme Court in the case of CIT Vs. K.Y. Pilliah And Sons reported in 63 ITR 411 wherein it was held as under:
Supreme Court of India Cites 1 - Cited by 105 - J C Shah - Full Document
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