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1992 (6) TMI 14 - CALCUTTA HIGH COURTExtract: ....... we have to add to or alter the language of the provision. The said sub-clause as worded does not admit of such intention-seeking construction. In that view of the matter, we answer the question referred to this court by the Tribunal in the affirmative and in favour of the assessee. There will be no order as to costs. SHYAMAL KUMAR SEN J. -I agree.
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