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1985 (7) TMI 50 - CALCUTTA HIGH COURTExtract: .......essee under sections 70(2)(i) and 71(3) and, in case of any ambiguity, the construction beneficial to the assessee should be adopted. For the above reasons, the question specifically referred for the assessment year 1969-70 is answered in the negative and in favour of the assessee. There will be no order as to costs. AJIT KUMAR SENGUPTA J.-I agree.
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