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1973 (7) TMI 36 - HC - Income TaxExtract: ....... of the Act in respect of the share received by them from Paterson. We accordingly answer T.Cs. Nos. 255 and 256 of 1967 in the negative and in favour of the revenue and T.C. No. 114 of 1968 in the affirmative and against the assessee, Kiffin Paterson. The revenue will be entitled to its costs in all the three petitions. Counsel s fee Rs. 150 each.
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