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1933 (12) TMI 34 - Other - Income TaxExtract: .......ing such profits within the meaning of Section 10, Sub-section 2, Clause ix of the Act. Their Lordships are therefore of opinion that the learned Judges were right in following Last's case (1886) 10 A.C. 438 and that the appeal fails, and they will humbly advise His Majesty accordingly. The appellant company will pay the respondent's costs.
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