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1981 (10) TMI 47 - AT - Income TaxExtract: .......ah does not deal with the question of restriction of meaning of a rule so as to bring it within the scope of the Act. In that case the Court held that the rule was beyond the scope of the Act and, therefore, held it to be inapplicable. Consequently, the decision of the Commissioner (Appeals) on this point is confirmed and the appeals are dismissed.
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