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1947 (1) TMI 14 - HC - Income TaxExtract: .......nd does not comprise all revenues as defined in Section 136 of the Government of India Act. The answer to the second question is in the negative. As the assessees have failed in their contention, they must pay the costs of this reference to the respondent. I would assess the hearing fee at ₹ 150. MEREDITH, J. - I agree. SHEARER, J. - I agree.
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