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1969 (3) TMI 7 - HC - Income TaxExtract: .......ich cannot be estimated under sub-section (1) of that section. In the absence of any rule framed, section 6(3) may really serve no purpose. But as we are not in the present reference concerned with the valuation, we refrain from expressing any final opinion on the question. We answer the question in the reference in favour of the revenue. No costs.
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