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11Sir Kikabhai Premchand v. CIT [1953] 24 ITR 506 (SC), CIT v. Sir Homi Mehta's Executors [1955] 28 ITR 928 (Born.), Rogers & Co. v. CIT [1958] 34 ITR 336 (Born.) and CIT v. Mugneeram Bangur & Co. [1963] 47 ITR 565 (Cal.).

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