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1959 (3) TMI 55 - HC - Income TaxExtract: .......is finding has been confirmed by the Appellate Tribunal. If so no question of double taxation can arise. We hold accordingly that the assessee fails in the reference. We, therefore, answer the question referred in the affirmative. The assessee will pay the costs of the Department. Counsel's fee ₹ 150. Question answered in the affirmative.
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