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1950 (11) TMI 19 - HC - Income TaxExtract: .......ion 30(2) of the Act and not under Section 31. It is unnecessary to deal with the other questions set out in the petitioner's application as the answer to these questions must follow as corollaries to the answer proposed by me. The petition will be dismissed but I make no order as to costs. WESTON, C.J.--I agree. Reference answered accordingly.
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