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1991 (7) TMI 65 - DELHI HIGH COURTExtract: .......hat it is only for the purposes of sections 22 to 26 of the Income-tax Act that the person liable to pay tax is the one provided by section 27(iii). Any contention with regard to the interpretation of section 27(iii) can be agitated before the appellate authorities. The petition is disposed of in the aforesaid terms. The interim orders are vacated.
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