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1992 (8) TMI 6 - HC - Income TaxExtract: .......ut it should also be subjected to tax in India. For claiming relief under section 91 of the Act, these two conditions must be satisfied. Respectfully we agree with this test. For the above reasons, we answer the question in the negative, that is, in favour of the Revenue and against the assessee. The case referred is accordingly answered. No costs.
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