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1934 (1) TMI 19 - Commissioner - Income TaxExtract: .......is not before us, and I do not think it necessary to call for that order or to express my opinion upon it, as points 1 and 2 propounded by my learned brother are sufficient to dispose of the case. I think this is a fit case in which the Commissioner should be made to pay the costs of the applicants, and I would order accordingly. Order accordingly.
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