815/CBDT.

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..... t in the light of the Kerala high Court decision in CIT Vs Aspinwall Co. Ltd. and the opinion of the Additional Solicitor General thereon, the liberalised definition of a "company in which the public are substantially interested" as introduced in the Finance Act, 1965 would be available for assessments prior to 1965-66 also. It was directed that all proceedings pending on this issue for and up to .....

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