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1959 (11) TMI 58 - ASSAM HIGH COURT
Extract:
.......the circumstance that Nisi Kanta Saha had no means to get that amount, there is no other material before the assessing authorities from which it could be inferred that the money belonged to the assessee and thus it was a taxable income from some other source. I would, therefore, answer question No. 3 in the negative. Questions answered accordingly.