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1951 (9) TMI 52 - HC - Income TaxExtract: .......tever to do with the production of that income. 7. We would, therefore, answer the question submitted to us in both the questions raised in the two references, which are identical, in the affirmative. 8. In Reference No. 24, the Commissioner to pay the costs; and in Reference No. 27, the assessee to pay the costs. 9. Reference answered accordingly.
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