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1992 (12) TMI 26 - HC - Income Tax
Extract:
.......he same should be followed, irrespective of the provisions in the Income-tax Act. Where there is no specific provision in the agreement, it is the basic law, i.e., the Income-tax Act, that will govern the taxation of income. In view of the above, the question is answered in the affirmative and against the Revenue. Reference is answered accordingly.