1954 (4) TMI 4

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....stion referred by the Income-tax Appellate Tribunal for the opinion of the Bombay High Court was as follows :-- "Whether on the facts of the case, income, profits and gains in respect of sales made to Government of India was received in British India within the meaning of Section 4(1)(a) of the Act ?" The High Court answered the question in the negative for reasons set out in its judgment co....