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1956 (10) TMI 33 - HC - Income TaxExtract: .......dian States, therefore, does not arise. We accordingly answer the question in the negative. 10. As regards the question raised in Miscellaneous Civil Case No. 98 of 1954 decided by us to day, for the reasons stated therein we answer the question in the affirmative. 11. Costs shall be borne by the parties as incurred. Reference answered accordingly.
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