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1966 (3) TMI 93 - HC - Income TaxExtract: .......d N. Shroff 1963 48 ITR (SC) 59and Commissioner of Income-tax v. James Anderson 1964 51 ITR 345 (SC). As against these, the learned counsel Shri Kondaiah did not draw our attention to any ruling. In the result, we do not see any force in these appeals and they are dismissed with costs. There will be no advocate's fee in the rest of the appeals.
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