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1957 (9) TMI 62 - HC - Income TaxExtract: ....... that the applicant was not liable to be taxed under section 18(3) on the ground that Judd and Haller were "resident" in the taxable territories. Our answer, therefore, to question (2) will be in the negative. The Income-tax Commissioner to pay costs. No order on the notices of motion. No order as to costs. Reference answered accordingly.
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