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1949 (7) TMI 3 - PUNJAB & HARYANA HIGH COURTExtract: .......res of the assessee company did amount to material on which the proportion of the profits could be reasonably attributable to the acts of purchase of the assessee in British India. I would accordingly also return an answer in the affirmative to the third question, and allow the costs of these proceedings to the respondent. Harnam Singh, J.-I agree.
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