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1949 (12) TMI 33 - HC - Income TaxExtract: ....... profits made by the assessee on sales which took place in British India constituted "income arising in British India" within the meaning of Section 4A(c)(b) of the Income-tax Act. I agree in the direction for costs given by my learned brother both in Referred Case 57 and in Referred Case 59 of 1946. Reference answered in the affirmative.
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