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1953 (10) TMI 1 - SC - Income TaxWhether in the facts and circumstances of these cases, the Income-tax Appellate Tribunal was right in holding that the directors of the respondent company had a controlling interest in it as contemplated by Section 2(21) of the Excess Profits Tax Act ? Held that:- We accept this appeal and hold that the answer to the question referred by the Appellate Tribunal to the High Court should be in the negative
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