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2006 (6) TMI 166 - AT - Income TaxExtract: .......uction. In the present case not mentioning of nonresident in section 6(6)(a) is a case of casus omissus which has been corrected by Finance Act, 2003. I may further observe that aid to Notes on clauses can be had only in case of some ambiguity in the section and not otherwise. 17. In view of aforementioned discussion, I allow the assessee s appeal.
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