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    <description>The appeal concerned an income-tax issue already covered by the Bombay HC decision in CIT v. Mulla and Mulla and Craigie, Blunt and Caroe. As the parties agreed that the same legal position applied, the Court treated the appeal as lacking substance and dismissed it without costs.</description>
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      <description>The appeal concerned an income-tax issue already covered by the Bombay HC decision in CIT v. Mulla and Mulla and Craigie, Blunt and Caroe. As the parties agreed that the same legal position applied, the Court treated the appeal as lacking substance and dismissed it without costs.</description>
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