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1927 (5) TMI 1 - HC - Income TaxExtract: ....... the assessee, the interest is income which properly arises under Section 4, Sub-section 1 of the Indian Income-tax Act. Our answer to the first question referred to us is in the affirmative and in view of this answer the second question does not arise. The assessee will pay the costs of this reference ₹ 250 to the Commissioner of Income-tax.
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