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1990 (11) TMI 421 - HC - Income TaxExtract: .......ain always so and if a construction results in equity rather than in injustice, then such construction should be preferred to the literal construction. 10. For the foregoing reasons we answer all the three questions referred in this case in the affirmative and in favour of the assessee. 11. There will be no order as to costs. Banerjee, J - I agree.
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