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2003 (1) TMI 240 - ITAT CALCUTTA-BExtract: .......ting the appellant s overseas income of Rs. 1,60,384 to taxation herein India. The Assessing Officer s action is, therefore, justified and does not warrant any interference from my side. The issue at (b) above is decided against the appellant and in favour of the Assessing Officer. 14. In the result, the appeal, filed by the assessee, is dismissed.
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