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1994 (11) TMI 33 - HC - Income TaxExtract: .......e and Other Maritime Zones Act, 1976, and consequently the salary income earned by the assessees prior to April 1, 1983, was not chargeable to tax under the Income-tax Act, 1961, in the assessment year 1983-84. Accordingly, we answer the question referred to us in the affirmative and against the Revenue. However, there will be no order as to costs.
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