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1962 (5) TMI 46 - HC - Income TaxExtract: .......s to say, the answer is that the provisions of section 41, Income-tax Act, were applicable in the facts and circumstances of the case and the assessment should be made as a separate assessment for each of the persons on whose behalf the income is received. There will be no order for costs in this reference. G.K Mitter J - I agree Order accordingly.
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