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1973 (3) TMI 43 - ALLAHABAD HIGH COURTExtract: ....... of the opinion that the control and management of the affairs of M/s. Nathir Mal and Sons was at the relevant time situated, at any rate, partly within the taxable territories. In this view of the matter, the learned single judge was right in quashing the order of the Income-tax Officer. In the result, the appeal fails and is dismissed with costs.
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