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Commissioner Of Income-Tax, Gujarat vs A. Raman & Company on 18 July, 1967

With respect, therefore, we are unable to agree with the view that Duke of Westminster is dead, or that its ghost has been exorcised in England. The House of Lords does not seem to think so, and we agree, with respect. In our view, the principle in Duke of Westminster is very much alive and kicking in the country of its birth. And as far as this country is concerned, the observations of Shah,J., in CIT v. Raman are very much relevant even today.
Supreme Court of India Cites 6 - Cited by 459 - J C Shah - Full Document
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