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    <title>1957 (5) TMI 5 - Supreme Court</title>
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    <description>The Court held that for the assessment years 1948-49 and 1949-50, the Patiala income-tax law applied, rendering the appeal against the Income-tax Officer&#039;s order not competent. The Court answered the referred questions in the negative, confirming the operation of the Patiala Income-tax Act and the lack of appeal rights. The appeal was allowed without costs due to the respondent company&#039;s absence.</description>
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    <pubDate>Fri, 17 May 1957 00:00:00 +0530</pubDate>
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      <title>1957 (5) TMI 5 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=49656</link>
      <description>The Court held that for the assessment years 1948-49 and 1949-50, the Patiala income-tax law applied, rendering the appeal against the Income-tax Officer&#039;s order not competent. The Court answered the referred questions in the negative, confirming the operation of the Patiala Income-tax Act and the lack of appeal rights. The appeal was allowed without costs due to the respondent company&#039;s absence.</description>
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      <pubDate>Fri, 17 May 1957 00:00:00 +0530</pubDate>
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