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1954 (1) TMI 31 - MADRAS HIGH COURT
Extract:
.......e employees both under Section 10(2)(x) of the Income-tax Act and Rule 12 of the Excess Profits Tax Act. As there is no consideration of the question from this point of view, we are constrained to remit the case of branch managers and assistant managers to the Tribunal for further consideration and for a better statement of the case. Case remitted.