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1944 (1) TMI 18 - HIGH COURT OF CALCUTTAExtract: .......ermined upon that income, was in my view a matter which was the subject of an appeal as to amount and comes expressly within the provisions of Section 30 (1) of the Income Tax Act. THE COURT. - The assessees must pay the costs which we assess at ₹ 200 plus the costs of the paper book assessed at ₹ 50. Reference answered in the negative.
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