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1948 (3) TMI 42 - HC - Income TaxExtract: ....... we confine our decision to the narrow point that as the beneficiary has been assessed to tax under Section 9(1) he is entitled to the benefit under sub-section (2) in the same capacity, viz., that of the owner of the property. We therefore answer the question in the affirmative. Commissioner to pay the costs. Reference answered in the affirmative.
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