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1956 (8) TMI 69 - HC - Income TaxExtract: ....... out that a change in karthaship by death or otherwise did not affect the legal continuity of that juristic entity. Since, in our opinion, the requirements of section 28(1)(c ) were not satisfied, we have to answer the question referred to us in the negative and in favour of the assessee. The assessee will be entitled to the costs of the reference.
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