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1998 (10) TMI 5 - HC - Income TaxExtract: ....... monies were brought into India after such expiry. The order of the Commissioner, therefore, is not sustainable and is set aside. The matter is remanded to the Chief Commissioner for fresh consideration in accordance with law and in the light of the observations made in the course of this order. Consequently, W. M. P. No. 2164 of 1997 is dismissed.
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