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1940 (10) TMI 12 - HC - Income TaxExtract: .......is decision, for there is much to be said on the other side; but upon the whole matter we think that this is the correct view to take and we also bear in mind that where the interpretation of a fiscal enactment is open to doubt, it should be construed favourably to the subject. Our answer to the question referred to us is therefore in the negative.
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