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1960 (8) TMI 96 - MADRAS HIGH COURTExtract: .......continuing firms and to dissolved firms. That, however, as we have pointed out, is a matter for the rule making authority to rectify and not for the court to rectify by a process of interpretation. On our reading of the rules and the forms which have "to be read with the rules we answer the question in the affirmative and against the assessee.
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