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1937 (1) TMI 15 - HC - Income TaxExtract: .......accrued until the manufactured tea was sold in Culcutta which is, therefore, the place where the income, profits and gains arose and accrued. Accordingly, Section 4, sub-section (2), and the proviso thereto have no application and the question of law propounded by the Commissioner of Income Tax must have an affirmative answer. Costello, J.-I agree.
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