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1967 (10) TMI 14 - HC - Income TaxState Bank of Indore collected the amount from the consignees on its own behalf and not as a collecting agent for the assessee - sale proceeds must be held to have been received by the assessee at Indore and not at the places in taxable territories where the bank received the amounts from the consignees - assessment of the profits u/s 4(1)(a) of the IT Act, 1922 not justfied
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