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1995 (2) TMI 30 - HC - Income TaxExtract: .......that the tax paid by the Indian company on behalf of the assessee amounting to Rs. 12,466 for the assessment year 1977-78 and of Rs. 14,109 for the assessment year 1978-79 could not be grossed up and included in the income of the assessee. The reference is, therefore, answered in favour of the Revenue and against the assessee. No order as to costs.
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