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1935 (10) TMI 3 - HC - Income TaxExtract: .......companies calculated on the value at which those assets were taken over by the company from the predecessor companies, and not upon the original cost of those assets to such predecessor companies. 41. The company must pay the costs of the appellant in the High Court and of this appeal. 42. Their Lordships will humbly advise His Majesty accordingly.
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