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    <description>The judgment concluded that the cost of materials supplied by the military authority should not be included in the total receipts of the assessee for calculating profits for the assessment year 1974-75. The reference was answered in favor of the assessee and against the Revenue.</description>
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      <description>The judgment concluded that the cost of materials supplied by the military authority should not be included in the total receipts of the assessee for calculating profits for the assessment year 1974-75. The reference was answered in favor of the assessee and against the Revenue.</description>
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