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1993 (7) TMI 21 - HC - Income TaxExtract: ....... assessee before January 1, 1954, and, therefore, the condition prescribed by section 55(2)(b)(i) was obviously not satisfied. Therefore, the contention raised on behalf of the assessee has become infructuous. In the result, question No. 1 is answered in the negative, that is, against the assessee and in favour of the Revenue. No order as to costs.
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