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1976 (11) TMI 35 - HC - Income TaxExtract: .......sition in law, in our view, the Tribunal was right in taking the view that the assessees, in accordance with the scheme of arrangement, became entitled to the Madura shares on December 19, 1959. In the result, the question referred to us is answered in the affirmative, in favour of the assessees. The revenue will pay the costs of their application.
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