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1996 (8) TMI 136 - AT - Income TaxExtract: .......f the Act are applicable to the Director(s) of a company. In view of the law laid down in the case of Addl. CIT vs. Tarun Commercial Mills Ltd. the special provisions of s. 40(c) alone will be applicable in the case of directors of the company and not that of s. 40A(5) and thus no force in this ground. 9. The result is that the appeal is dismissed.
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