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1991 (3) TMI 17 - CALCUTTA HIGH COURT
Extract:
.......order to see what is the proper interpretation to be put upon earlier rules where the earlier rules are capable of more than one interpretation. For the reasons aforesaid, we answer the question for the assessment years 1981-82 to 1983-84 in the negative and in favour of the Revenue. There will be no order as to costs. SHYAMAL KUMAR SEN J.-I agree.