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1990 (12) TMI 125 - ITAT BOMBAY-CExtract: ....... of DTAA and the Income-tax Act. One overrides the other as per the specific provisions of the statute. We, therefore, reject the contention of the assessee and hold that the CIT(A) was justified in deciding the matter against the assessee. The assessee fails on this ground. 6 to 18. These paras are not reproduced here as they involve minor issues.
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