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1931 (5) TMI 37 - HIGH COURT OF PATNAExtract: .......tive. We are not called upon to state what the proportion attributable to the tax-paying part of the estate is or what amount should be deducted. That will be for the proper tribunal when the question arises. The assessee having succeeded in his contention should, in my opinion receive ₹ 200 as his costs. Sankara Balaji Dhavle, J. 4. I agree.
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