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1948 (4) TMI 2 - HC - Income Tax
Extract:
.......8213; "The Society is not exempt from liability to Assam agricultural income-tax in respect of profits from the sale to its members of tea cultivated or manufactured at its Deckiajuli Estate in the Province of Assam" and that subject thereto the appeal should be dismissed. The appellant must pay the costs of this appeal. Appeal dismissed.