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1997 (11) TMI 46

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..... o. 358 of 1983, dated January 23, 1984, the Appellate Tribunal has stated a case and referred the following question of law for our consideration : "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that only the net interest income from Indian Overseas Bank, Colombo, after deduction of tax deducted at source should be included in the assessee .....

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