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1960 (9) TMI 121 - HC - Income TaxExtract: .......y says unless the words of the proviso are such that that is its necessary effect." The rule is not inflexible that a proviso cannot travel beyond the ambit of the main enactment. 8. In the result, the question is answered in the negative and against the assessee. The assessee will pay the costs, ₹ 250. Question answered in the negative.
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