1927 (7) TMI 5

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..... nds upon the decision of the question whether or not on the facts found the inference of concealment could be based. The proper legal effect of proved facts is a question of law, as held by their Lordship of the Privy Council in Mafar Chandra Pal v. Shukur ILR 46 Cal. 189. Moreover the Income-tax Department must always bear in mind that the normal presumption is in favour of good faith and not of .....

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