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1990 (10) TMI 5 - SC - Income TaxAssessee, a company resident in British India had a cotton mill in British India - cloth manufactured by the mill was sold in British India as well as in the native States - In respect of remittance received from native States whether the assessee could claim deduction of profits deemed to arise in British India, and only the balance could be taxed under s. 14(2)(c)
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