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1977 (1) TMI 1 - SC - Income TaxExpression "person concerned in the management of the business" for the purposes of s. 2(6C)(iii) includes a person who indirectly controls management of the company - term "concerned" in this section could not be restricted to mean to be a person who was an employee or an office-bearer of the company - since the assessee was in control of the company, he was a person concerned in the management of the business of the company
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