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1946 (2) TMI 12 - HC - Income TaxExtract: .......d and provided for as it was put by Dr. Gupta. It has its source in the agreement itself where it is clothed with the nature of royalty. In these circumstances it cannot be held to be a casual receipt. For these reasons besides those expressed by my learned brother I agree that the answer to the question referred to us should be in the affirmative.
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