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1946 (10) TMI 9 - HC - Income Tax
Extract:
.......mount to an acquisition of an asset of an enduring advantage to the lessee. ABDUR RAHMAN, J.―I agree. ACHHRU RAM, J.―I agree. MOHAMMAD SHARIF, J.―I concur. DIN MOHAMMAD, J.―I agree that both C.R. 19 of 1943 and C.R. 7 of 1944 be disposed of in the manner proposed by my learned brother Mahajan. Reference answered accordingly.