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1923 (1) TMI 4 - HC - Income TaxExtract: .......the decision cited to us in Sundar Das v. Collector of Guzarat (1932) I. L. R. 3 Lah. 349. that you cannot receive the same sum of money qua income twice over, once outside British India and once inside it. In re The Aurangabad Mills Limited (1921) I.L.R. 45 Bom. 1287 covers the point raised in argument, and I respectfully agree with that decision.
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