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1981 (11) TMI 30 - HC - Income TaxExtract: .......ndirectly by any other person or authority ...... .. It is settled law that in taxing provisions a strict view has to be taken, and words cannot be added or subtracted unless one is compelled in the context to do so. Here, we are not compelled to do so. We, therefore, answer this reference in the affirmative and in favour of the assessee. No costs.
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