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    <title>1979 (2) TMI 79 - BOMBAY High Court</title>
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    <description>An assessment order that makes relief under the India-Pakistan double taxation arrangement provisional and defers final adjustment until production of a foreign assessment certificate does not finally determine liability. The appeal right arises only when the later order completes the computation, fixes the relief, and determines the balance tax payable. On that basis, the later order alone was appealable, while the earlier tentative order was not.</description>
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      <description>An assessment order that makes relief under the India-Pakistan double taxation arrangement provisional and defers final adjustment until production of a foreign assessment certificate does not finally determine liability. The appeal right arises only when the later order completes the computation, fixes the relief, and determines the balance tax payable. On that basis, the later order alone was appealable, while the earlier tentative order was not.</description>
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