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1963 (7) TMI 83 - HC - Income TaxExtract: .......o the question referred to us is in the affirmative and in favour of the revenue. In other words, we are of the opinion that the sum of ₹ 1,87,630 mentioned in the question referred to by its very nature is a taxable sum under the "Act". Assessee to pay the costs. Advocates' fee ₹ 250. Question answered in the affirmative.
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