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1969 (7) TMI 21 - HC - Income TaxApplicant, Indian Sugar Mills Association, claimed that the income arising from the sugar export division should not be subjected to tax - Whether on a proper construction of the rules and regulations of the association the Tribunal was justified in holding that the income of the association derived from the business of export of sugar and interest from current and fixed deposits were not exempt from tax under section 4(3)(i) - Held, no
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