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1975 (10) TMI 20 - HC - Income TaxExtract: .......nces of the case, not right in holding that the portion of the assessee s income arising from the sale of rice in so far as it related to paddy supplied by the members of the society was exempt under section 14(3)(i)(c) of the Indian Income-tax Act, 1922. The Commissioner shall have his costs of these proceedings. Hearing fee Rs. 100, if certified.
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