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1975 (4) TMI 135 - SC - Income TaxExtract: ....... Court overlooked the concluding words of Explanation 2 by reason of which the legal fiction has to be limited to its duly appointed purpose. In the result we set aside the order of the High Court and allow the appeal with costs. Appeal allowed. (1) Willis v. Thorp (1875) L.R. 10 Q.B. 383, 386, gee also Craies in Statute Law, Sixth Ed., p, 529-530.
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