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1915 (9) TMI 1 - MADRAS HIGH COURTExtract: .......me' means 'what comes in', a definition which will clearly embrace sums derived from a source like this; and it is incontestable that in this case these sums were 'received in British India' within the definition in section 3 clause (5) of the Income-tax Act and were therefore taxable. This second appeal is dismissed with costs.
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