1998 (11) TMI 65

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..... e subject to tax in India in accordance with the agreement for Avoidance of Double Taxation entered into between the two countries. This court in the case of CIT v. VR. S. R. M. Firm [1994] 208 ITR 400, held that such income cannot be taxed in India in view of the provision contained in the agreement entered into between the two countries even though such income may be taxable under the other prov .....

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