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1982 (7) TMI 187 - AT - Income TaxExtract: .......ructions from the assessee reached its bankers in the foreign country. We, therefore, hold that the assessee is entitled to the benefit of s. 5(1) (ii) in respect of the impugned items for both the assessment years. We would allow the assessee rsquo s appeal for the asst. yr. 1975-76 and dismiss the revenue rsquo s appeal for the asst. yr. 1976-77.
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