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1962 (8) TMI 99 - HC - Income TaxExtract: .......It cannot, therefore, be said that it is as a result of the Baronet having been declared evacuee, and his interest having been vested in the Custodian, that there has been an alienation of the income at the source. Our answer, therefore, to the second question is in the negative. The assessee will pay the costs of the department. Order accordingly.
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