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1970 (7) TMI 19 - CALCUTTA HIGH COURTReassessment - Petitioner (a company incorporated under the U. K. Companies Act and has its principal place of business in India) claimed deduction of certain expenses as administrative charges incurred by the Burma Oil Company Ltd. of London as the London management fee payable by the petitioner and debited in its account - validity of reassessment proceedings initiated under section 147
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