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1962 (11) TMI 64 - CALCUTTA HIGH COURTExtract: .......s which could be carried on after February, 1942. Hence, the payment cannot partake the nature of a profit or cannot fill up the hole in the profit chain because, in law, there could not be any business and, consequently, no profit. Hence, in my opinion, on this ground also the answer should be to the same effect. Question answered in the negative.
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