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1930 (5) TMI 10 - PRIVY COUNCILExtract: .......2 (1), Income-tax Act, 1922. Their Lordships accordingly agree with the negative answer which has been given to question 1. For the reasons given their Lordships are of opinion that this appeal fails and should be dismissed, and they will humbly advise His Majesty accordingly. There will be no order as to the costs of this appeal. Appeal dismissed.
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