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1980 (7) TMI 130 - ITAT CHANDIGARHExtract: .......y cited in the order of the AAC and therefore, the question is of difference of judicial opinion before us. We have guide lines by the Supreme Court that in such a situation, the interpretation that favours the subject and is reasonably possible, should be adopted. We have followed this principle in arriving at the above decision. Appeal dismissed.
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