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1962 (2) TMI 104 - HC - Income TaxExtract: .......ncept of income. Taking into consideration all these circumstances I am of opinion that the answer to both the questions must be against the assessee and I, accordingly, answer question No. 1 in the negative and question No. 2 in the affirmative. The assessee is to pay the costs of this reference. Certified for two counsel. G.K. Mitter, J.-I agree.
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