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1962 (12) TMI 82 - HC - Income TaxExtract: .......en the parties which arises out of the order of the Tribunal. Our answer to the question is that on a true interpretation of section 5(a) of the Expenditure-tax Act, 1957, the educational activities of the respondent amount to an occupation within the meaning of the said section. The Commissioner will pay to the assessee the costs of the reference.
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