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1936 (10) TMI 10 - HC - Income TaxExtract: ....... and Madan Mohan Lal v. Commissioner of Income tax 1935 3 ITR 438 (Lah.). It is true that the facts in those cases were not similar to the facts before us but I think the opinions expressed in those cases seem to me, with respect, to be correct. I agree therefore that the question should be answered in the way proposed by my Lord the Chief Justice.
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