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2001 (9) TMI 42 - HC - Income TaxExtract: .......t to the assessment year commencing on the 1st day of April, 1979, does not result in any denial of revenue due to the State but, would only ensure that a benefit intended by Parliament to be given to the assessee is in fact enjoyed by the assessee. We, therefore, answer the question referred to us in favour of the assessee and against the Revenue.
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