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1964 (6) TMI 55 - CALCUTTA HIGH COURT
Extract:
.......be in accordance with the provisions of section 9(1)(ii) of the Income-tax Act and that section 9(1)(i) should be made applicable to the facts of this case. In view of the fact that contentions of both the parties are partially accepted, we direct that each party will bear and pay its own costs. MITRA J.--I agree. Question answered in the negative.