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1958 (3) TMI 63 - HC - Income TaxExtract: .......cation and more so, when it brings in a steady income. If the assessee does practise a vocation then the case falls under section 10; but even otherwise the income would fall in any case under section 12 of the Income-tax Act. We answer the question submitted to us in the affirmative. Assessee to pay the costs. Question answered in the affirmative.
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