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2016 (11) TMI 1497 - ALLAHABAD HIGH COURTTaxability in India - income from Off-shore supplies - Held that:- Assessee's income from Off-shore supplies would not be chargeable to tax in India. See Commissioner of Income Tax Ghaziabad & Another Versus M/s Global Thermo Electric Inc. [2016 (11) TMI 1496 - ALLAHABAD HIGH COURT].
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