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1979 (11) TMI 92 - HC - Income TaxExtract: ....... in that case, the I. T. Act, being a taxing statute, one favourable to the assessee would be preferred. The view taken by the Tribunal in this regard is unexceptional. For the reasons recorded above, we answer the question referred to us in the negative, i.e., against the revenue and in favour of the assessee, with costs. G. C. MITTAL J.--I agree.
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