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1931 (1) TMI 22 - HC - Income TaxExtract: ....... to which this reference relates, were chargeable to income-tax under the provisions of section 4(3) of the Act. The assessee will pay the costs of this reference. Counsel's fee ₹ 50. 6. The statement of the case and the arguments of Counsel show that the question of liability to pay income-tax on immovable property has not been referred.
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