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1934 (12) TMI 16 - HC - Income TaxExtract: .......lects it from the tenants, and there is no lease back to the mortgagor. So this is an a fortiori case looked at from the point of view of In the matter of, Makund Sarup.2 My answer is that the income is not assessable. Costs to the assessee ₹ 250. Refund ordered of his deposit of ₹ 100. The Chief Justice 8. I agree. King, J. 9. I agree.
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