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1963 (9) TMI 81 - HC - Income TaxExtract: .......the profit in question was properly assessed to tax under section 10 read with section 2(4) of the Income Tax Act, 1922. 39. For the forgoing reasons, we would answer the question referred to this court in the negative and against the assessee. The assessee will pay the costs of the Commissioner of Income Tax. Advocates fee is fixed at ₹ 250.
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