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1945 (2) TMI 22 - HC - Income TaxExtract: .......the Income-tax Appellate Tribunal is right. The answer to the question referred is that the assessee must be deemed to be ordinarily resident in British India in the year of account within the meaning of section 4-B of the Income-tax Act. The assessee will pay the Commissioner of Income-tax ₹ 250 for his costs. Reference answered accordingly.
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