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1965 (3) TMI 104 - HC - Income TaxExtract: .......ead office, as income, profit or gain derived or accrued or received for the purpose of the Income-tax Act. In the result, we answer this point also in favour of the assessee, viz., that the sums of ₹ 9,778 and ₹ 9,676 cannot be held to be interest receipts and as such part of the income of the assessees' headquarters' business.
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