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1982 (7) TMI 143 - AT - Wealth-taxExtract: .......favours the subject is to be adopted. Please see 1973 CTR (SC) 370 (1973) 89 ITR 236 (SC) and (1980) 122 ITR 283 (Mad). In this case, the two reasonable views are possible. Therefore the one that favours the assessee must be followed. On this account also the assessee is entitled to succeed. 14. The appeals of the Revenue are, therefore, dismissed.
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