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1997 (8) TMI 120 - AT - Income TaxExtract: .......herefore, the interpretation of section 45(4) of the Income-tax Act, 1961 by the Jabalpur Bench of the Tribunal has to be avoided because it makes the provisions of section 45(4)enacted by Parliament completely meaningless and redundant, which is against the principle of statutory construction. 14. In the result, the assessee s appeal is dismissed.
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