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1994 (6) TMI 50 - AT - Income TaxExtract: .......asmuch as the pension received from Great Britain by the assessee is not taxable in India, the assessments made by the Assessing Officer for these years under consideration are liable to be set aside. As a consequence, the tax collected from the assessee for these years, if any, is required to be refunded. 16. In the result, the appeals are allowed
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