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1970 (10) TMI 70 - HC - Income TaxExtract: .......kid gloves in these cases. Be that as it may, in my judgment the tribunal's decision on the second point cannot stand. On the facts, the only possible conclusion on the meaning of the section as it appears to me is that the requirements of sub-section (2) are satisfied, and accordingly I allow the appeal by the Crown. Appeal allowed with costs.
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