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1984 (11) TMI 9 - KARNATAKA HIGH COURTExtract: ....... Tribunal, in our opinion, was justified in concluding that there was no question of double taxation involved. The double taxation presupposes the same income being assessed twice in the hands of the same assessee. The position is quite different in the instant case. In the result, we answer the question in the affirmative and against the assessee.
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