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1989 (2) TMI 134 - AT - Income TaxExtract: .......ct and in this view of the matter, these provisions have to be applied in the case of a non-resident also when profits and gains of shipping business is computed as is provided for in special provision--viz. section 44B of the Act. We hold and direct accordingly. As held by my learned brother in his proposed order, the appeals stand allowed partly.
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