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1980 (8) TMI 17 - HC - Income TaxExtract: .......ial question of law. There is no direct authority on the interpretation of s. 32(2) of the Act in the manner in which we have interpreted it. It is no doubt true that all the commentators have taken the same view that we have taken in this case, but there is no direct decision of the Supreme Court on this point and hence the certificate is granted.
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