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1993 (9) TMI 101 - HC - Income TaxExtract: .......t clearly entitled the assessee to the benefit of clause (b) of the Explanation to section 9(1)(i). The Tribunal was, therefore, right in coming to the conclusion that the said provision of law applied to the present case. We accordingly answer the question of law in the affirmative and in favour of the assessee. There will be no order as to costs.
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