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1954 (3) TMI 59 - HC - Income Tax
Extract:
.......all is a very limited jurisdiction. We will, therefore redraft the question submitted by the Tribunal as follows whether there was evidence before the Tribunal to hold that the assessee company set up its business as from 1st of September, 1946? and we will answer that in the affirmative. No order as to costs. Notice of motion dismissed with costs.