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1952 (3) TMI 53 - HC - Income TaxExtract: .......substance is really to subject the sum of ₹ 22,440 to a further tax though it is not actually levied and collected. We think, therefore, that the contention urged on behalf of the Income-tax Commissioner cannot be accepted and the question referred to us for decision must be answered in the negative and against the Commissioner of Income-tax.
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