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1991 (4) TMI 57 - HC - Income TaxExtract: .......1966 62 ITR 323. For the above reasons, question No. 1 is answered in the following words The payments in question constitute a case of diversion of income at source by an overriding title. So far as question No. 2 is concerned, it need not be answered in view of our answer to question No. 1. Reference is answered accordingly. No order as to costs.
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