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1949 (9) TMI 21 - HC - Income TaxExtract: ....... business, that that transaction did not constitute part of the businees of the company and therfore the company was not entitled to reply on rule 1 (1) (b) of Schedule II to the Excess Profits Tax Act. The answer therefore to the question submitted to us will be in the negative. the assessee to pay the costs. Notice of motion dismisses with costs.
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