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1988 (2) TMI 2 - HC - Income TaxExtract: .......upon the trust. It is now a well-settled canon of interpretation of statutes that, in case of any doubt, a fiscal statute should be construed in favour of the assessee. Reference in this connection may be made to 1985 Pat. LJR 1923. In this view of the matter, I do not find any merit in this writ petition which is, accordingly, dimissed with costs.
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