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1987 (10) TMI 14 - HC - Income TaxExtract: ....... in such manner as not to nullify that object. The interpretation sought to be placed on the said provision by the Tribunal would in fact nullify its object and thus cannot be sustained. Consequently, we answer the above question in the negative, i.e., against the Revenue and in favour of the assessee. There shall, however, be no order as to Costs.
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