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1973 (5) TMI 25 - CALCUTTA HIGH COURT" Whether, on the facts and in the circumstances of the case and on a proper construction of section 49A and Explanation (ii) to section 49D of the Indian Income-tax Act, 1922, the Tribunal was right in holding that the Income-tax Officer was not justified in deducting the amount of abatement allowable under the Agreement for Avoidance of Double Taxation with Pakistan from the amount of the Indian income-tax for the purpose of determination of the Indian rate of tax mentioned in clause (b) of section 49D(3) of the said Act ? " - this question is answered in the affirmative and in favour of the assessee
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