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1962 (12) TMI 77 - HC - Income TaxExtract: ....... Hindustan Commercial Bank Ltd., In re 1952 21 I.T.R. 353 and Commissioner of Income-tax v. Finlay Mills Ltd. 1951 20 I.T.R. 475; 1952 S.C.R. 11, already referred to, that will apply to the facts of this case. We, therefore, answer the two questions referred to us in the affirmative and in favour of the assessee. There will be no order as to costs.
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