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1989 (5) TMI 3 - SC - Income TaxTechnical know-how and services received form non-resident - Whether CIT is justified in refusing no objection of certificate - It is inconceivable that a law should be made by Parliament in India which has no relationship with anything in India - question whether the ingredients, in terms of the impugned provision, indicate a nexus is one of substantial importance, as it concerns collaboration agreements with foreign companies - case is referred to Constitution Bench
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