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1958 (3) TMI 56 - HC - Income TaxExtract: .......the light of the decision in Commissioner of Income-tax v. Shanti K. Maheshwari ( 1958 33 I. T. R. 313). Question No. 2 in the affirmative. Question No. 3 in the affirmative in the light of the judgment in that case. No order as to costs. No order on the notice of motion. No order as to costs on the notice of motion. Reference answered accordingly.
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