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1933 (2) TMI 16 - HC - Income TaxExtract: .......s 6 and 9 together the word "property" there only means immoveable property. There does not appear any satisfactory reason why the word should not be construed in the same sense under Section 42. 12. For these reasons I agree that the questions raised on the reference should be answered in the manner proposed by my Lord the Chief Justice.
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