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1971 (8) TMI 1 - SC - Income TaxAssessee's boats requisitioned by Government - traffic originated from Pakistan - hire charges received by the assessee - income from transport of ships or income falling under residuary clause - agreement for avoidance of double taxation of income between India and Pakistan did not make any distinction between hire and freight - hire received for the boats requisitioned by the Government clearly held within the scope of item 5(g)
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