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1986 (5) TMI 15 - CALCUTTA HIGH COURTExtract: .......te a clear recognition of the principle that when once income accrues to a person, an assignment operative in respect thereof does not affect his taxability for that income. In my judgment, the question referred by the Tribunal must be answered in the negative and against the assessee. There will be no order as to costs. DIPAK KUMAR SEN J.-I agree.
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