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2001 (12) TMI 48 - HC - Income TaxExtract: .......it thereof must go to the taxpayers. It is settled law that in case of doubt, that interpretation of a taxing statute which is beneficial to the taxpayer must be adopted . In view of the aforesaid discussion, the reference is answered in the affirmative and in favour of the assessee and against the Revenue. The reference is disposed of accordingly.
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