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1981 (4) TMI 74 - CALCUTTA HIGH COURTExtract: .......is perfectly justified in the facts and circumstances of the case in holding that the special provision in s. 86(v) would override the general provisions made in s. 41(1) of the Act. In the premises, we answer the question in the affirmative and in favour of the assessee. There will, however, be no order as to costs. SABYASACHI MUKHARJI J.-I agree.
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