Seth Pushalal Mansinghka (P.) Ltd. vs Commissioner Of Income Tax
Whether the assessee was entitled to rebate under Part B States (Taxation Concessions) Order 1950 for income from mining business for assessment years 1950-51 and 1951-52 --- Held No. Whether income accrued in Part B State (Bhilwara) or in Part A/Part C States (Kodarma/Giridih) --- Held income accrued in Part A/Part C States where property in goods passed to purchasers upon payment.
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