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1948 (7) TMI 1 - HC - Income Tax
Extract:
.......and the first question raised in appeal No. 2 be answered in the negative and that the several respondents pay the costs of the appellant in the High Court of Patna. The negative answer of the High Court to the second question raised in the second appeal will remain undisturbed. The respondents will pay the costs of the appeals to their Lord ships.