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1955 (1) TMI 39 - HC - Income TaxExtract: .......-residents are not liable to tax in respect of the profits of the transactions in question, it follows that the residents also are not liable under S. 18 (3-A) of the Act. (17) In the result, we answer both the questions in the negative. The respondents will pay the costs of the petition which we will fix at ₹ 250/-. (18) Answers in negative.
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