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1970 (5) TMI 17 - HC - Income TaxExtract: ....... case is concerned, as mentioned earlier, its facts are much more akin to those of East India Industries (Madras) P. Ltd. v. Commissioner of Income-tax. We would, therefore, answer the question, referred to this court in the six cases, in the negative. The parties, in the circumstances, shall bear their own costs. Question answered in the negative.
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