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1999 (6) TMI 50 - ITAT AMRITSAR
Extract:
.......support not only such happenings has taken place but also such documents are in a position to quantify the extent of damage as resultant of such happenings. 29. We direct the AO to accept the yield percentage wherever it is at par or more than the yield percentage shown by the Cotton Corporation of India and the appeals are accordingly disposed of.