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1987 (2) TMI 514 - HC - Income TaxExtract: .......n of profits which would be said to have accrued, arisen and taxable in India. The decision of the Tribunal cannot be said to be improper or illegal and needs no interference. 6. For the reasons above, we answer the said question in the affirmative and in favour of the assessee. 7. There will be no order as to costs. Shyamal Kumar Sen, J.- I agree.
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