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1963 (3) TMI 61 - HC - Income TaxExtract: ....... amended provisions. The observations of their Lordships of the Supreme Court in Maharaj Kumar Kamal Singh v. Commissioner of Income- tax(2) are nearest to the matter arising in this case and following the ratio in that case the assessee's contention cannot prevail. I would, therefore, dismiss both the petitions with costs. Petitions dismissed.
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