Complex sentence: The Indian Army Chief in 1971 Field Marshal Sam Manekshaw had the highest respect for the fighting capability of the Pakistan Army but he did not accept the theory that they did not fight the Bangladesh war with enough vigor and zeal.
Split into simpler sentences: The Indian Army Chief in 1971 Sam Manekshaw had the highest respect for the fighting capability of the Pakistan Army. He did not accept the theory that they did not fight the Bangladesh war with enough vigor and zeal.