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1939 (12) TMI 8 - HC - Income TaxExtract: ......., is not the assessees' case as they themselves say that the assessable income should be on the basis of their income as trustees of Ajit Kumar Ghosh. This contention of the assessee, if sound, would lead to this result that only the net income is assessable under the Income-tax Act or that the income of the executors cannot be assessed at all.
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