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1996 (1) TMI 117 - HC - Income TaxExtract: ....... and in favour of the assessee holding that the Tribunal was right in this connection. Lastly, we answer question No. 3 in the negative against the Revenue and in favour of the assessee to the effect that she could not be treated as a person having substantive interest in the company within the meaning of section 2(32) as framed. Order accordingly.
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