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1953 (12) TMI 2 - SC - Income TaxWhether Section 42(1) of the Indian Income-tax Act has application to the case of a resident assessee or whether its scope is limited to non-resident assessee alone? Held that:- The answer returned by the High Court of Bombay to the question referred to it was wrong. We therefore allow this appeal with costs and answer this question referred to the High Court in the affirmative.
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