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1967 (1) TMI 15 - HC - Income TaxCeylon Income Tax Ordinance, 1932 - identical amount will be assessed in each country by applying its own laws - Then that country which charges income in excess of the amount allowed is required to allow an abatement 'equal to the lower of the amounts of tax attributable to such excess in either country - 'tax attributable' in the articles is the gross tax and not the tax arrived at after deducting the reliefs permissible under the laws of a particular country
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