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1960 (12) TMI 13 - SC - Income TaxWhether it was open to the taxing officer to reopen the assessment for 1945-46 ? and Whether the commission received by the appellants was liable to be apportioned under rule 9 of Schedule I of the Excess Profits Tax Act ? Held that:- High Court was right in holding that the assessment made by the Excess Profits Tax Officer by apportionment of the commission income between the chargeable accounting periods was correct. Appeal dismissed.
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