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1957 (9) TMI 76 - HC - Income TaxExtract: ....... on behalf of the assessee that a realisation in British India-is not necessarily a receipt in British India so as to attract the provisions of section 4(1)(a). In out opinion, therefore, the Income-tax Tribunal acted within jurisdiction in making the order that they did. The result that the petition fail and the rule will be discharged with costs.
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