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1966 (8) TMI 82 - HC - Income TaxExtract: ....... down by Rowlatt J. can be illustrated in the way indicated above. Our view is that the ratio decidendi of Standard Refinery and Distillery Ltd. v. Commissioner of Income-tax 1965 55 ITR 139 fully applies to the case before us, and we, respectfully, adopt it. Hence, our answer to the question referred is in the affirmative and against the assessee.
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