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1974 (6) TMI 5 - CALCUTTA HIGH COURT
Extract:
.......he matter, the answer to question No. 1 would be in the affirmative and in favour of the revenue and we answer the first question by saying that these two sums are part of the trading receipts and we answer the second question referred to us in the affirmative in favour of the assessee. Each party will pay and bear its own costs. JANAH J.--I agree.