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1999 (12) TMI 3 - SCH - Income TaxIt is contended that Sikkim was not a part of India and at that time the Income-tax Act was not applicable in respect of the assessment year for which notice was served at New Delhi - held that notice section 148 of the Act issued in relation to income which is stated to have arisen in India was valid even if petitioner company had its head office at Sikkim
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