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1935 (10) TMI 1 - HC - Income TaxExtract: .......h to dispose of the case. We should accordingly answer that in the circumstances of this case the petitioner is not liable to be assessed under Section 26 (2) of the Indian Income Tax Act. He is entitled to his costs of ₹ 250 and the refund of ₹ 100 deposited by him. STONE, J.--I agree. KING, J.--I agree. Reference answered accordingly.
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