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1959 (3) TMI 7 - SC - Income TaxWhether the respondent's admitted income under certain heads is chargeable to income-tax under the provisions of section 10(6) of the Indian Income-tax Act (XI of 1922)? Held that:- As to the nature of the service which the association performed in respect of the assistants, the payment of the fee was definitely related to that service. It is, therefore, plain that the case fell within section 10(6) of the Act. It must, therefore, be held that the question referred to the High Court should have been answered in the affirmative, and that the High Court was in error in giving its opinion to the contrary. Appeal allowed.
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