815/CBDT.
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....been explained in these instructions that 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 proceedi....
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