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1966 (6) TMI 5 - KERALA HIGH COURTIncome from business in Ceylon - Whether, on the facts and in the circumstances of the case, the abatement of Rs. 704 only allowed to the assessee under article III of the agreement for relief from or avoidance of double taxation in India and Ceylon (in Notification S.R.O. 456 dated February 6, 1957), is correct in law - Held, yes
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