1937 (3) TMI 21

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....oberts, J. 1. In this case the Commissioner of Income-tax has referred to the High Court in accordance with the provisions of Sec. 66(2) of the Indian Income tax Act (XI of 1922) the following question: Whether in the circumstances of this case the assessee's profits made in Ceylon on the sale of rice purchased in Burma are assessable under Sec. 42(1) of the Indian Income-tax Act. 1922. ....