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1944 (9) TMI 20 - HC - Income TaxExtract: ....... the third proviso does not apply to the first part of Section 16(1)(c) and therefore have not expressed any opinion on that aspect of the case. In my opinion the construction put by them is incorrect and not warranted by the words of this proviso. I therefore agree that the answer to the question, submitted to the Court, should be in the negative.
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