1932 (4) TMI 20

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..... or our decision is: "Whether the 'original cost' appearing in sub-clause (vi ), Clause (2) to Section 10 of the Act means the original cost paid by the predecessor in business of the assessee". Our attention has been called to the decision of the Madras High Court in the case of Massey & Co. v. Commissioner of Income-tax, Madras, and to the decision of the Bombay High Court in .....

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