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1999 (4) TMI 4 - SC - Income TaxAssessee the owner of two cement factories situated in Pakistan, by an agreement in writing dated July 24, 1962, agreed to sell and transfer to one M its properties and assets in Pakistan represented in the two cement factories - Whether the Tribunal was right in holding that the profit arising from the working of the two cement factories situated in Pakistan for the year October 1, 1962, to September 30, 1963, was taxable in the hands of the applicant-company - Held, no
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