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1985 (11) TMI 81 - ITAT CALCUTTA-EExtract: ....... in aritcle 221 and in the Second Schedule is used in popular sense and in fact the remuneration paid to the Judge of the High Court is not salary. 12. We, therfore, hold that the income of the assessee should be assessed as non-resident and it is deemed to accrue in India within the meaning of section 9. 13. In the result, the appeal is dismissed.
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