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The Tax Publishers1961 TaxPub(DT) 0226 (SC) : (1961) 042 ITR 0179Raja J. Rameshwar Rao v. Commissioner of Income-Tax, HyderabadCivil Appeal No. 435 of 1960 (Appeal by special leave from the judgment and order of the Andhra Pradesh High Court dated February 8, 1957, in Case Referred No. 132 of 1955)
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