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1941 (3) TMI 23 - CALCUTTA HIGH COURTExtract: .......fective after a person in the words of Rule 11 "succeeds to the trade". Under the Indian Income-tax Act the situation is different, inasmuch as the allowances must be directly connected with the assessee before the proviso can have any application. I formally concur with the answers to the question as framed by my Lord, the Chief Justice.
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