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1962 (3) TMI 94 - HC - Income TaxExtract: .......ty to be taxed had accrued prior to August 15, 1947. The agreement between the two Dominions also preserves the jurisdiction of the respective Dominions to assess in accordance with the provisions thereof. The question is, therefore, answered in the affirmative. The assessee is to pay the costs. Certificate for two counsel. G.K. Mitter J.- I agree.
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