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1956 (2) TMI 71 - HC - Income TaxExtract: ....... taken by the learned Judges of the Bombay High Court if we may say so with respect, the significance of the expression " six previous years of the company preceding the date of liquidation" in the proviso to sub-clause (c) of section 2 (6A) has been correctly denned. The question is answered in the negative and in favour of the assessee.
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