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1976 (10) TMI 1 - SC - Income TaxWhether a company whose main source of income is from house property can be treated as company whose business consists only and mainly in dealing in or holding investments as per explanation 2(1) and s. 23(a) - assessee must be treated as a company whose business consisted wholly or mainly in holding of investments for the purpose of levying additional super tax on the undistributed balance of its business. - Assessee appeal dismissed
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