Allowing the appeal of the assesse the Court held that ; Ownership of undertaking is not Important hence the successor in business can claim deduction .High Court also made the following observations ,Para 17. “ The Income Tax Act is one enactment that can shatter anybody’s linguistic confidence or competence. Each provision—inevitably, though—runs into pages, superordinate, subordinate, and sub-subordinate clauses piling up in syntactic curlicues. With annual addition, the provisions lose coherence and defy comprehension. Neither a lawyer nor a Judge can claim with comfort, if not with confidence, that he could comprehend the provision at least on a re- reading; the taxpayer is surely lost in a maze of meandering phrases. It is therefore time for the Revenue to host on their website a plain English version of the enactment—only a suggestion, however.”( AY. 2008 -09)