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1991 (3) TMI 37 - CALCUTTA HIGH COURTExtract: .......l to the occupant under a lease. That must be construed as the legislative intent, as it saves the provision from the anomalies arising from the Revenue s contention. Accordingly, we answer the question in the affirmative and in favour of the assessee and against the Revenue. There will be no order as to costs. BHAGABATI PRASAD BANERJEE J.-I agree.
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