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1980 (10) TMI 48 - HC - Income TaxExtract: .......the Indian I.T. Act, 1922. Consequently, we would answer the question referred to us by holding that the assessee s income from letting out the cinema is assessable under s. 10 and not under s. 12 of the Indian I.T. Act, 1922. The assessee will get its costs. Counsel s fee consolidated in all the references, Rs. 500. Reference answered accordingly.
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