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1934 (6) TMI 36 - Other - Income TaxExtract: .......n that approached in either of those ways it is not possible to read the sub-section as the appellant desires and that this case falls within the language of the sub-section. The assessment was thus properly made. Their Lordships will accordingly humbly advise His Majesty that the appeal be dismissed. The appellant must pay the costs of the appeal.
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