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1963 (7) TMI 92 - DSC - Income TaxExtract: .......any sort of apportionment and there was no basis on the facts of that case for remitting it to the commissioners. I would not regard that as authority for depriving the court of power to send back an appropriate case. With much reluctance, I do not dissent. Appeal allowed and cross-appeal dismissed with costs. Leave to appeal to the House of Lords.
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