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1978 (5) TMI 2 - SC - Income TaxDouble Taxation Relief - assessee is a resident company carrying on business of general insurance who held shares of U.K. based joint stock companies - all the requirements of section 49D have been satisfactorily established by the assessee - held that assessee could be said to have paid income-tax in U.K. by deduction or otherwise in respect of the net dividends so as to be eligible for the relief contemplated by section 49D
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