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1983 (8) TMI 47 - HC - Income TaxExtract: .......ntion of Parliament has thus been made clear by limiting the benefit of s. 54(1) only to individuals who are assessees. This amendment appears to be a clarification of the idea which was already underlying s. 54 of the Act. In the result, we answer the question in the negative and against the assessee. The parties will pay and bear their own costs.
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