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1963 (8) TMI 69 - HC - Income TaxExtract: .......uot;previous year" as denned in section 2(11) and our answer to the second question is that section 17(1) does not apply when the assessee is a resident in respect of some source or sources of income and is a non-resident only in respect of other sources of income. The Commissioner will pay 2/3rds of the costs of the reference to the assessee.
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