ORAL
JUDGMENT
The
Court
is
unanimously
of
the
opinion
that
the
Board
and
the
Exchequer
Court
have
come
to
the
right
conclusion.
Without
expressing
any
opinion
as
to
the
case
falling
within
the
earlier
part
of
Section
3,
we
have
no
doubt
that
it
falls
within
the
words
“annual
profit
or
gain
from
any
other
source’’.
Judgment
accordingly.
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