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1991 (3) TMI 390 - HC - Income TaxExtract: .......ot carry on any business outside India. The facts and circumstances of this case are similar and, accordingly, s. 44C had no application to the case of this assessee. For the reasons aforesaid we answer the question in this reference in the affirmative and in favour of the assessee. There will be no order as to costs. SHYAMAL KUMAR SEN, J. I agree.
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