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1968 (8) TMI 9 - SC - Income TaxAccording to the third proviso to s. 5, the Act was not applicable to any business, the entire profits of which accrued or arose in an Indian State with the result that the profits of that business could not be included in the total computation of income of the assessee for the purpose of excess profits tax - Therefore s. 10A could not be applied to the present case - assessee's appeal allowed
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