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1968 (11) TMI 32 - MADHYA PRADESH HIGH COURTAssessee claimed that the amount of Rs. 12,000 which he received as allowance in the relevant previous year was received by him as the subordinate chief of the Ruler of the merged State, namely, Khairagarh, and was, therefore, exempt from tax - held that amount received by the assessee was not exempt from income-tax in the hands of the assessee
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