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1968 (4) TMI 16 - HC - Income TaxDetemination of assessee's Indian income u/r 33 of the IT Rules - assessee's claim for the investment allowance under the U.K. Act (corresponding to development rebate under the Indian IT Act, 1922)is not allowable - destination earnings collected in India should be considered as part of the Indian earnings in determining the assessee's Indian income
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