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Substantial question of law

or that the plea raised is palpably absurd the question would not be a substantial question of law, Chunilal V. Mehta v. Century Spq & Mfg. Co. Ltd., AIR 1962 SC 1314 (1318): 1962 Supp (3) SCR 549. [Constitution

Received by

the expression 'received by' applies to those assessees who adopt the cash system of accountancy, CIT, Bombay v. Chunilal V. Mehta, AIR 1972 SC 268 (271). [Income Tax Act, 1922, s. 10 (5A)]

Mallak

full proprietary rights are not intended to be conferred, Ram Gopal v. Nandlal, 1951 SC 139; Sakarlal Chootolal v. Mehta Chunilal Manilal, 1953 Sau 146 (DB).

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