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    <title>1938 (1) TMI 25 - CALCUTTA HIGH COURT</title>
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    <description>The High Court of Calcutta ruled that maintenance allowance to the Settlor&#039;s widow is not part of the assessees&#039; income for tax purposes. The judgment referred to clauses in the deed and highlighted both parties&#039; failure to present clear facts. Justices Khundkar and Mukherjea concurred, and no costs were awarded.</description>
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      <description>The High Court of Calcutta ruled that maintenance allowance to the Settlor&#039;s widow is not part of the assessees&#039; income for tax purposes. The judgment referred to clauses in the deed and highlighted both parties&#039; failure to present clear facts. Justices Khundkar and Mukherjea concurred, and no costs were awarded.</description>
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