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2000 (9) TMI 248 - AT - Income TaxExtract: .......the use of word any before the words his return of income . If the Legislature had intended to extend the benefit to other years, it could have used the words in any of his return of income . This omission by the Legislature appears to be deliberate. 8. In view of the above observations, I agree with the conclusion arrived at by my learned Brother.
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