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1967 (1) TMI 17 - HC - Income TaxForeign income - there is no prohibition or restriction in force throughout the period subsequent to the assessment years - there is no proof that the assessee has utilised his share of income for the two years or could have utilised the same for any expenditure actually incurred in Ceylon - there is no constructive remittance into the taxable territories of any part of his foreign income - explanation to section 45 is therefore not attracted
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