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1953 (3) TMI 28 - CALCUTTA HIGH COURT
Extract:
.......Section 34, Income-tax Act, as introduced by Act 48 of 1948, I am of opinion that the view taken of it by Bose J. was not right. The appeal is accordingly allowed, the judgment and the order of Bqse J. are set aside and the respondent's application dismissed with costs here and below. 34. Certified for two Counsel. A. K. Sarkar, J. 35. I agree.