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1961 (8) TMI 31 - SUPREME COURT
Extract:
....... upon for assessing the annual value under s.127(a) of the Act. The correctness of this view has not seriously been contested before us. That apart, for the reasons mentioned by Lahiri and Sen, JJ., that conclusion is justified on the provisions of the Act. No other question is raised. The appeal fails and is dismissed with costs. Appeal dismissed.
