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1937 (4) TMI 17 - HC - Income TaxExtract: .......wo places but of taxing a person who in respect of the same subject matter has already paid a reasonably heavy land tax, whether in British India or in an Indian State. Our answer to the question referred is that the whole income derived by the assessee by the sale in Mangalore of the produce of his coffee estates in Mysore is exempt from taxation.
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