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1982 (6) TMI 11 - HC - Income TaxExtract: .......ssessee in the United Kingdom. In the result, the question referred to us is answered as follows The double taxation relief under the Income-tax (Double Taxation Relief) (United Kingdom) Rules, 1948, is to be worked out on the amount of Rs. 18,06,813. The question is decided in favour of the assessee. The Commissioner to pay costs of the reference.
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