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1959 (9) TMI 65 - HC - Income TaxExtract: ....... were debts of the trade the profits of which are not being computed. For these reasons I am of the opinion that no question of law arise in this case or even if on arises it was not raised before the Appellate Tribunal and cannot now be agitated before us. The petition must be dismissed with costs which I assess at ₹ 150. Petition dismissed.
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