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1927 (12) TMI 6 - HC - Income TaxExtract: .......not to be confounded with the individual shareholders. In this case it is found that the assessee has made a profit and it must pay Income Tax on the full amount thereof independently of what it proposes to do with that profit. 11. The assessee must pay the costs of this reference. Charu Chander Ghose, J. 12. I agree. P.L. Buckland, J. 13. I agree.
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