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1953 (1) TMI 23 - HC - Income TaxExtract: .......6-0 paid as interest under Section 18A have been rightly taxed as income in the hands of the Maharajah. The questions must accordingly be answered in favour of the Income-tax Department. The assessee must pay the costs of the reference. Hearing fee ₹ 250. SARJOO PRASAD, J.―I agree and have nothing to add. Reference answered accordingly.
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