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1993 (12) TMI 116 - AT - Income TaxExtract: .......dopt such a construction which will make the section valid and certain. In our considered opinion, the interpretation that we have placed on the provisions of r. 1(iii) of the Second Schedule of the Companies (Profits) Surtax Act, 1964 mdash an interpretation based on first principles mdash avoids anomalies and makes the section eminently workable.
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