2001 (4) TMI 19

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..... n T. C. Nos. 516 to 520 of 1998 (see [2001] 251 ITR 758). The facts required to be considered in this case are more or less similar to the facts considered in those cases. The assessment year is 1970-71. The assessee had a licence to carry on business as insurance agent and had earned commission, by carrying on the business, but had claimed that he was not to be taxed on that income, as he had e .....

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