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1971 (2) TMI 33 - ALLAHABAD HIGH COURTWhether Tribunal was justified in holding that the assessee was not entitled to the relief under section 25(4) in the year 1949-50 – Held, yes - Whether, Tribunal was right in holding that the succession took place on October 12, 1948, and, consequently, the benefit of section 25(4) could be availed of only in the year 1950-51 – Held, yes - Whether Tribunal was right in holding that the sum of Rs. 4,810 was rightly taxed and as profit under section 10(2)(vii), second proviso, of the Indian Income-tax Act, 1922 – Held, no
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