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1982 (2) TMI 110 - ITAT BOMBAY-EExtract: ........ We have given examples from Maxwell and from the Bombay High Court decision wherein the expression or has been interpreted to be conjunctive but did not contain words similar to the expression whichever is less . So, this is not a sufficient ground to accept the interpretation put by the department. 16. In the result, the two appeals are allowed.
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