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1961 (2) TMI 91 - HC - Income TaxExtract: .......view, however, of our answer to the first question, that the income of the assessee association from its property came within the scope of the exemption granted by section 4(3)(i) of the Act and was not assessable, there is no need for us to record a formal answer to the second question. The assessee will be entitled to the costs of this reference.
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