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1945 (3) TMI 23 - HC - Income TaxExtract: .......ed to be income arising or accruing in British India. I also think that the language used in Section 42 is extremely inapt if the Legislature intended that language to apply not only to non-residents but to residents. I, therefore, agree with my learned brother Kania that the question raised in this reference should be answered as he has suggested.
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