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1946 (4) TMI 18 - HC - Income TaxExtract: .......ship itself is the criterion of assessment under that section. In my opinion the facts and circumstances of the present reference fall within the Commercial Properties case (1928) I.L.R. 55 Cal. 1057 and are completely covered by it. I would answer the question referred in the affirmative. ORMOND, J.--I agree. Reference answered in the affirmative.
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