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1948 (3) TMI 45 - BOMBAY HIGH COURTExtract: ....... Act at all, and is not amongst the classes of entities enumerated in Section 48 (1). They have, therefore, no right to take advantage of the machinery provided by that section for refund in the case of an assessee assessed or liable to be assessed to tax in British India. The answer to both the questions will therefore be in the negative. o p /o p
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