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1930 (5) TMI 15 - HC - Income TaxExtract: .......aring on the present case as the trustees are liable under the general provisions of the Act to be assessed in respect of the profits or gains of the hotel business carried on by them under the style of the Hotz Trust of Simla. 29. As this question does not appear to have been before the Courts in India, I would make no order as to costs. Bhide, J.
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