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1956 (8) TMI 50 - BOMBAY HIGH COURT
Extract:
.......ged under Clause (ii) of the proviso to para B of Part I of the Forest Schedule to the Indian Finance Act, 1951, as applied to the assessment year 1953-54 by the Indian Finance Act, 1953 read with Section 3, Indian Income Tax Act?" We answer the question in the negative. The Commissioner to pay the costs. 9. Reference answered in the negative.