Meaning of “Unless the context otherwise requires in context of”

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Case Name : CIT Vs. Travancore Mats & Mattings Co. Citation : [1997] 92 TAXMAN 10 (KER.) Court : Kerala High Court Section : 43(3) Meaning : In the process of application of the statutory provisions of section 43(3), the words ‘unless the context otherwise requires’ cannot be ignored. It is only when the context…

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