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1999 (10) TMI 4 - SC - Income TaxAssessee entered into an agreement, to sell to merchants all kinds of waste cotton - amount of salary that were payable by the mills to the assessee in the previous years relevant to the A.Y. 1046-47 & 1947-48 could have been brought to tax in those assessment years, whether paid or not - Tribunal is justified in holding that the relationship between the mills & assessee was that of master & servant & that the said amounts that had been paid to him were taxable under the head "salary"
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