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1938 (2) TMI 6 - HC - Income Tax
Extract:
.......he executors, was deducted for the purpose of fixing the income on which tax was to be charged. They have not been charged with any tax deducted at source. Their Lordships are of opinion that this appeal fails and should be dismissed. They will humbly advise his Majesty accordingly. The appellants must pay the costs of the appeal. Appeal dismissed.