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1953 (9) TMI 23 - BOMBAY HIGH COURTExtract: .......on-resident which fell under Section 42. We will therefore answer the question submitted to us as follows "In view of the provisions of Section 42(1) the agent Ramnarayan Rajmal is liable to be charged only on income accruing to Shivnarayan Brothers through dealings with him." Commissioner to pay the costs. Reference answered accordingly.
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