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    <title>1983 (10) TMI 31 - MADRAS High Court</title>
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    <description>The court ruled against the assessee regarding the deduction on account of development rebate and the inclusion of certain amounts in the total income. However, the court ruled in favor of the assessee regarding the allowability of legal charges as revenue expenditure.</description>
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      <title>1983 (10) TMI 31 - MADRAS High Court</title>
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      <description>The court ruled against the assessee regarding the deduction on account of development rebate and the inclusion of certain amounts in the total income. However, the court ruled in favor of the assessee regarding the allowability of legal charges as revenue expenditure.</description>
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