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1961 (2) TMI 89 - HC - Income TaxExtract: .......in the first proviso to clause (c) of section 16(1) of the Act is wide enough to cover such a case. The cases cited by the parties on this point have been dealt with by my learned brother at length and I do not propose to deal with them over again. I agree that question No. 1 should be answered in the affirmative and question No. 2 in the negative.
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