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1977 (3) TMI 16 - HC - Income TaxExtract: ....... and accordingly, this amount also falls within the mischief of the Explanation to rule 1 of the Second Schedule to the Act. In the premises, the contentions made on behalf of the assessee must fail and we answer all the questions in the affirmative and in favour of the revenue. There will be no order as to costs. SANKAR PRASAD MITRA C.J.--I agree.
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