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2010 (7) TMI 802 - AT - Income TaxExtract: .......sion amount to nil and, thus, are not liable to be taxed under section 50. 6.5 Before parting, we may add that this interpretation is in accordance with the statutory language and, thus, it cannot be said that it defeats the purpose of the provision, which in any case was not explained to us by the ld. DR. 7. In the result, the appeal is dismissed.
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