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1967 (5) TMI 16 - HC - Income TaxAssessee, Bengal River Service Company Limited, was, at the material time, carrying on the business of plying of river boats - Whether the amount received by the assessee was derived from a source or category of transaction mentioned in item 5(g) of the Schedule to the Agreement for the Avoidance of Double Taxation of Income between India and Pakistan - Held, yes
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