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1935 (5) TMI 29 - HC - Income TaxExtract: .......ted April 27, 1934, should be set aside ; and the question referred to the Court by the Commissioner should be answered that the sum of ₹ 38,305 is a receipt of profits assessable under Section 4(2) of the Indian Income Tax Act. The respondent must pay the costs here and in the High Court. 2. Their Lordships will so humbly advise His Majesty.
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