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1979 (9) TMI 4 - SC - Income TaxInterpretation of Article IV of the " Agreement for Avoidance of Double Taxation in India and Pakistan " - agriculture income - not taxable in Pakistan but taxable in India as foreign agricultural income - assessee is entitled to abatement of tax on the entire business income in Pakistan without setting it off against the agricultural loss, though the loss had to be taken into account and adjusted against the respondent's profits in India
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