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1953 (8) TMI 26 - PUNJAB & HARYANA HIGH COURTExtract: ....... of a sum out his revenue before it becomes income in his hands". Relying on these cases I am of the opinion that this sum of money received by the assessee was not received by him as professional income but was received on behalf of a trust and not in his capacity as an individual. I would answer the question accordingly. Falshaw, J.-I Agree.
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