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1991 (4) TMI 110 - HC - Income TaxExtract: .......pinion that the profits arising from the working of the two cement factories situated in Pakistan for the years October 1, 1962, to September 30, 1963 and October 1, 1963, to September 30, 1964, were taxable in the hands of the applicant-company. Our answers to the aforesaid two questions are in the affirmative. References are answered accordingly.
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