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1961 (5) TMI 3 - SC - Income TaxExtract: .......s accordingly dismissed. No order as to costs. Civil Appeal No. 457 of 1960 is allowed and for the order passed by the High Court an order calling for a statement of the case to the High Court will be substituted. Costs of this appeal will be costs in the reference to the High Court. Appeal No. 457 of 1960 allowed. Appeal No. 458 of 1960 dismissed.
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