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1975 (11) TMI 28 - HC - Income TaxExtract: .......e Explanation which was enacted subsequently the same should govern the meaning of the earlier sections, particularly when the meaning is not unambiguous and is open to different interpretations. For the reasons stated above we answer the question in the affirmative and in favour of the assessee. There will be no order as to costs. DEB J.--I agree.
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