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1998 (3) TMI 116 - DELHI HIGH COURTExtract: ....... in our humble opinion and with respect to the judges taking such a view, the same is contrary to the well-settled principles of interpretation of statutes as pointed out by the High Court of Bombay. For the foregoing reasons, the question is answered in the affirmative, i.e., in favour of the Revenue and against the assessee. No order as to costs.
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