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1947 (7) TMI 3 - HC - Income TaxExtract: ....... Court reversed and that of the Tribunal restored, and the case will be referred back to the Income-tax authority concerned to be dealt with in the light of their Lordships' answer. The respondent will pay the costs of the appellant here and of the proceedings in India. Their Lordships will humbly advise His Majesty accordingly. Appeal allowed.
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