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1953 (9) TMI 28 - HC - Income TaxExtract: .......s case. But the Tribunal itself realised that the receipt was not directly by the assessee himself but at best on his behalf by the Bombay Mills, and if the receipt was not by the assessee but on his behalf, under Section 4(1) (b) (iii) the amount received is not subject to tax. We will therefore answer the question submitted to us in the negative.
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