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1964 (10) TMI 98 - HC - Income TaxExtract: .......ssessable to tax under section 4(1)(a). Our answer to questions Nos. 6 and 7 is, therefore, in the affirmative, to the extent to which those questions refer to the sale proceeds of ₹ 5,30,460 and is in the negative to the extent to which those questions refer to the remaining sale proceeds. There will be no order as to costs of the reference.
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