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1964 (4) TMI 1 - HC - Income TaxAssessee is not entitled to any rebate under the Part B States (Taxation Concessions) Order in respect of its income from the mining business - Where income is deemed to have been received in British India, the assessee must be liable to income-tax under s. 4(1)(a), and there would thus be no question of apportionment of the profits under the Part B States (Taxation Concessions) Order, 1950
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