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1985 (1) TMI 44 - PUNJAB AND HARYANA HIGH COURTExtract: .......where two interpretations are possible in regard to taxing statute, the judicial consensus favours the acceptance of the one that is in favour of the assessee. For the reasons aforementioned, I answer the question in the affirmative, i.e., in favour of the assessee, and against the Revenue. I allow Rs. 500 by way of costs to be paid by the Revenue.
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