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1953 (6) TMI 9 - PUNJAB & HARYANA HIGH COURTExtract: .......t the gross sale proceeds were received by them in India and that being the position the provisions of Section 4(1)(a) were immediately attracted and the income, profits and gains so received became chargeable to tax under Section 3 of the Act." But this question of proportionate profits does not arise in the present case. Falshaw, J.-I agree.
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