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1948 (11) TMI 7 - HC - Income TaxExtract: .......ion No. 1, of the majority of us, that the appeal fails. The appeal is accordingly dismissed on the said five questions. The case is remitted to the High Court of Judicature at Bombay for effecting the necessary substitution in its judgment and decree. The appellant shall pay to the respondent three-fourths of the costs of the appeal to this court.
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