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1951 (8) TMI 24 - HC - Income TaxExtract: .......rofits Tax Act. The two Acts, although in a sense they are complementary to each other, are based on different principles. And Vjjuiew of the third proviso to Section 5, the principle of that decision does not apply to a case falling under the Excess Profits Tax Act. The result is, we will answer the question in the negative. Tendolkar, J.-I agree.
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