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1930 (1) TMI 18 - HC - Income TaxExtract: .......er Curiam. Answer the questions as follows -(1) The interest is income accruing or arising in British India within the meaning of Section 4(1) of the Act. (2) The said interest is liable to be assessed to super-tax. Order the assessee to pay the Commissioner's costs of this reference, to be taxed by the Taxing Master not he Original Side scale.
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