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1970 (11) TMI 28 - HC - Income TaxIncome accruing in Indian States - method of calculation of super-tax - whether the method of computation adopted by the Tribunal is correct or the one adopted by the assessee is correct - held that effect of section 17(3) is to be given after proportionately increasing the super-tax under section 17(4)(a) of the Income-tax Act, 1922
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