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1961 (2) TMI 96 - HC - Income TaxExtract: ....... by the assessees themselves, the remittances were of capital. Our answer to the reference under section 66(1) of the Act in R. C. Nos. 26 and 36 of 1953 is in the negative and in favour of the assessee. Each of the assessees will be entitled to costs but only to one set of counsels fee Counsels fee ₹ 250. References answered in the negative.
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