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1993 (8) TMI 107 - AT - Income TaxExtract: ....... the interpretation of a fiscal enactment is open to doubt, the construction most beneficial to the subject should be adopted. In view of this, we are inclined to follow the ratio laid down by the Calcutta High Court in the case of Aminchand Pyarelal. We, accordingly, uphold the impugned order. In the result, appeal of the Revenue stands dismissed.
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