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1967 (2) TMI 25 - HC - Income TaxGood supplied by the assessee to the Govt. of India from outside taxable territories. Payment was made by cheque at Bombay on Reserve Bank - assessee received the payments at Jaipur outside the taxable territories and the profits and gains in respect of the sales made to the Govt. of India must be deemed to have been received by the assessee outside the taxable territories
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