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1973 (3) TMI 5 - SC - Income TaxWhether the Tribunal was right in its finding that the assessee would not be liable to tax in respect of the goods sold by the assessee on railway receipts in the names of the consignees - place of accrual of income - department appears to have failed to establish the fact that the banker functioned as the agent of the assessee. If the banker had functioned as the agent of the purchaser, then it cannot be said that any part of the income was realised in British India
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