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1957 (2) TMI 77 - BOMBAY HIGH COURTExtract: .......much we may like to stretch the language of a proviso in favour of an assessee, we cannot convert sons into parents. We, therefore, agree with the view taken by the Tribunal that the case of the assessee does not fall within the second proviso to section 12B(1). We must answer the question submitted to us in the negative. Assessee to pay the costs.
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