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1990 (7) TMI 102 - ALLAHABAD HIGH COURTExtract: .......ervices performed for its members shall be taxed under the head Profits and gains of business or profession. We, however, find that this aspect was never presented before any of the authorities under the Act. Without a factual basis, the said contention can not be allowed to be raised. The application, accordingly, fails and is dismissed. No costs.
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