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1930 (5) TMI 9 - HC - Income TaxExtract: .......ut I doubt whether cash kept in a safe should, if it should happen to be stolen be allowed for. 36. We have not been furnished with any adequate narration of the facts of the present case, so that the question has had to be answered, as indeed it is put, in general terms. So considering it, I agree with my Lord in returning a reply in the negative.
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