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1943 (12) TMI 9 - ALLAHABAD HIGH COURTExtract: .......#8377; 12,405 represent profits or capital received into British India? Our answer to the first question set out above is in the negative, to the second is that the burden of proof is upon the assessee and to the third question is that in the circumstances of the case, the sum of ₹ 12,405 did not represent the profits of the foreign business.
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