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1956 (4) TMI 61 - HC - Income TaxExtract: .......nds, the grantor has no protection. Even if it be a necessary ingredient to support a capital payment to show some dissipation of a capital asset (which, in my judgment, it is not), that element seems to me to be present here. I allow the appeal. The matter must be remitted to the Commissioners to adjust the figures on that footing. Appeal allowed.
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