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1951 (1) TMI 47 - HC - Income TaxExtract: .......sessee's income did not accrue or arise in India. If the assessee is liable to be taxed, the proper section applicable is Section 42, Indian Income Tax Act. 16. We, therefore, answer the question asked in the affirmative. The assessee is entitled to the costs of this Reference. Certified for two counsel. Arthur Trevor Harries, C.J. 17. I agree.
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