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1948 (6) TMI 1 - Other - Income TaxExtract: ....... by the employer, payable, not in specie out of any item of such profits, but out of any moneys of the employer available for the purpose. The remuneration therefore is not agricultural income and is not exempt from tax. For these reasons their Lordships will humbly advise His Majesty that this appeal be dismissed. The appellant must pay the costs.
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