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1973 (12) TMI 20 - GUJARAT HIGH COURT
Extract:
....... in this contention of Shri Patel. Under these circumstances, our answer to clause (i) of question No. 3, which relates to the annual subscriptions received by the assessee is in the affirmative and in favour of the revenue. The reference is accordingly disposed of. The respondent-assessee shall bear the costs of the Commissioner in this reference.