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1968 (5) TMI 10 - CALCUTTA HIGH COURTExtract: .......by virtue of the assignment. On these facts, we cannot but hold that they constituted an association of persons within the meaning of section 3 of the Indian Income-tax Act, 1922. Our answer, therefore, to the question referred to us is in the affirmative. The applicants will pay to the respondent the costs of this reference. K. L. Roy J. -I agree.
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