IN THE SUPREME COURT OF INDIA
1. This is an appeal by certificate from a judgment of the Calcutta High Court answering the following question referred to it in the negative and against the assessee :
"Whether, on the facts and in the circumstances of the case, the sum of Rs. 78,749, which was deemed to be the profits and gains of business under section 10(2A) of the Income-tax Act, can be said to be arising from speculative business ?"
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