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COMMISSIONER OF INCOME-TAX versus ABBOTT FINANCE CO. LTD


Article (43 ()) Agreement to avoid double taxation between Pakistan and the UK, Article VII Agreement to avoid double taxation between Pakistan and Switzerland, Article III Assisi, a non-resident association of persons with technical fees and In the case of royalties, a Pakistani company receives tax deductions in respect of technical fees and royalties under Article VII (2) of the agreement to avoid double taxation between Pakistan and the United Kingdom for the use of certain patent formulas. Was entitled

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