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1939 (1) TMI 14 - AT - Income TaxExtract: .......falls within so-called doctrine of rests so as to come within the observations made in Sankaralinga Nadar v. Commissioner of Income-Tax, Madras (I.L.R. 53 Mad. 420 to 435). No such point is raised in the question stated. The ₹ 100 deposited by the non-applicant will be received by the applicant by way of costs. Reference answered accordingly.
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