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1986 (10) TMI 9 - HC - Income TaxExtract: ....... sale took place ? On combined reading of the clauses of the agreement, we have no doubt that the sale of machinery did take place outside India. For the above reasons, we answer the question referred to us in the negative, i.e., in favour of the assessee and against the Revenue. There shall be no order as to costs in the circumstances of the case.
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