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1993 (10) TMI 113 - ITAT BOMBAY-A
Extract:
.......nsider the further question whether the foreign taxes on income are within the purview of section 40(a)(ii) of the Act. In this regard, we respectfully follow the observations of the Madras High Court in the case of Kerala Lines Ltd. which have already been described above. 59. In the result, the assessee s appeals for both the years are dismissed.