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1972 (9) TMI 46 - HC - Income TaxExtract: .......absent, it cannot be said that there was any business connection as contemplated by s. 42 of the 1922 Act corresponding to s. 9 of the 1961 Act. Our answers to questions Nos. 1, 3 and 5 in this reference are, therefore, in the negative. And in view of these answers, questions Nos. 2, 4 and 6 do not arise. Each party will bear and pay its own costs.
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