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1937 (6) TMI 12 - HC - Income TaxExtract: ....... holding that the annual receipt of ₹ 4,500 under the agreement is "income, profits and gains", and that it is not exempt from assessment under Section 4(3)(vii). I think, however, that this a fit case in which the parties should be left to bear their own costs in this court. ABDUL RASHID, J.--I agree. Question answered accordingly.
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