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1984 (6) TMI 123 - ITAT HYDERABAD-BExtract: .......n a general meeting. It cannot be said that he is a single individual controlling the affairs of the company merely because he happens to administer such affairs on behalf of the shareholders and creditors. 6. In the result, the appeals are allowed. The assessee will be entitled to be taxed as a company in which public are substantially interested.
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