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2001 (10) TMI 69 - DELHI HIGH COURTExtract: ....... one has to look merely at what is clearly said. There is no room for any intendment. There is no equity about a tax. There is no presumption as to a tax. Nothing is to be read in, nothing is to be implied. One can only look fairly at the language used. (Cape Brandy Syndicate v. IRC 1921 1 KB 64). We find no merit in this appeal which is dismissed.
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