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1959 (7) TMI 63 - HC - Income TaxExtract: .......siness. In that view of the case, the second condition is also not fulfilled. We are, therefore, of the view that the principle of the case of R.R. Jacque's case (supra) is not applicable to the facts of the present case. On that view of the case, the answer to the question will be in the negative. Assessee to pay the costs of the Commissioner.
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