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1960 (2) TMI 51 - HC - Income TaxExtract: .......quire that before income is treated as income from a business within the scope of section 4 of the Business Profits Tax Act, it should be income which falls within the scope of section 10 of the Income-tax Act. Income, whatever be the source of that income, which does not fall within the purview of section 10 with which has to be read section 6(iv)
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