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1945 (12) TMI 4 - HC - Income TaxExtract: .......t invoke an equitable rule in the construction of a taxing statute. For these reasons, in my view, the Appellate Tribunal has come to a correct conclusion, and I would answer the question in the affirmative. The assessee is entitled to the costs of this Court ; hearing fee ₹ 250. FAZL ALI, C.J.--I agree. Reference answered in the affirmative.
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