1991 (3) TMI 128

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..... learned counsel for the respondent assessee, has been heard. He has pointed out that the tax effect, if the Department succeeds, is going to be of Rs. 37,381 for as many as six assessment years, i.e., from the assessment year 1973-74 to the assessment year 1978-79. The tax effect in no year exceeds Rs. 8,500. Referring then to Instruction No. 1573 issued by the Central Board of Direct Taxes, vide .....

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