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1960 (6) TMI 28 - SUPREME COURTExtract: .......rpose of taxation of the trust or estate and although they may be an individual holding the shares of the appellant company, for the reasons I have given they cannot be the individual referred to in s. 68(1)(a), because a plain intention to the contrary is to be gathered from the context of the section itself. I would dismiss the appeal with costs.
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