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1957 (2) TMI 72 - BOMBAY HIGH COURTExtract: .......We find that the High Court of Allahabad in a very recent judgment in Sri Niwas v. Income- tax Officer 1956 30 I.T.R. 381, has taken the same view of both section 34(1) and the proviso to sub-section (3). The result is that we must answer the question submitted to us in the negative. Commissioner to pay the costs. Question answered in the negative.
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