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1924 (12) TMI 3 - HC - Indian LawsExtract: .......h the daily business of the Courts knows how difficult it is sometimes to ascertain whether a speculative transaction is really a gaming one or not. All such transactions in our opinion, are business, and the profits arising therefrom are taxable under the Act. 2. The assessee must have his costs in this case as certified not to exceed ₹ 200.
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