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1966 (5) TMI 3 - ALLAHABAD HIGH COURTAmount received as dividend income and as commission and salary - held that, these two items of Rs. 2,48,341 and Rs. 2,39,070 were brought into British India or received by the assessee at Ajmer within the meaning of s. 4(1) and, consequently, also within the meaning of s. 14(2)(c) of the IT Act
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