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1948 (8) TMI 28 - HC - Income TaxExtract: .......one that it is quite clear that the relief afforded by Section 42, sub-section (3), applies only to a case in which the profits and gains are deemed under Section 42 to accrue or arise in British India, and not to a case in which they actually so accrue or arise or are received in British India." The question is therefore answered accordingly.
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