1932 (4) TMI 20

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..... n 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 the ca .....

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