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2017 (7) TMI 1196 - HC - Income TaxSection 115JA applicability to assessee - whether the respondent assessee will be governed under Section 115 JA read with Section 2(18)(a). Held that:- On a plain reading as reproduced above and in view of forgoing conclusion and even as per statement of Mr. Mathur, it will not be covered. However, he has tried to take support of Section 43 which is misconceived. While interpreting the taxing statute, the Court has to rely upon the taxing statute and not any other provisions. - Decided in favour of assessee
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