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1973 (10) TMI 4 - HC - Income TaxThe assessee had business loss in India and dividend income from Pakistan company, the dividend income was taxable 100 per cent. in Pakistan - " Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the net dividend income of Rs. 2,27,472 received from a Pakistan company and the capital gains of Rs. 50,829 were not deductible in arriving at the total world loss under section 24(1) ?
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