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1975 (10) TMI 11 - HC - Income TaxExtract: .......ng from its business within the meaning of section 10(3)(ii) of the Income-tax Act, 1961. For the reasons stated above, we answer the question referred to us in the negative and in favour of the assessee. A copy of this judgment under the seal of the High Court and the signature of the Registrar will be sent to the Appellate Tribunal, Cochin Bench.
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