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1907 (1) TMI 1 - HIGH COURT OF CALCUTTAExtract: .......assessed with Income tax, inasmuch as it is taxable 'income' within the meaning of the Income Tax Act. The second ground taken on behalf or the appellant, therefore, cannot be sustained. 23. For these reasons, I agree with my learned brother that the decree of dismissal made by the Court below is correct and ought to be affirmed with costs.
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