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1995 (11) TMI 6 - SC - Income TaxAssessee owns a sugar mill and a farm attached to it in what was then the East Paksitan. At the relevant time there were restrictions upon remittances from Pakistan to India. The books of the assessee for the said year showed a profit of Rs. 93,449, after making provision for taxation in India and Pakistan - Indian income was not sufficient to declare dividends - provision of section 23A could be applied the assessee
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