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2008 (12) TMI 26 - AAR - Income TaxApplicant, a tax resident of Hong Kong, established a liaison office in New Delhi for undertaking liaisoning activities in connection with purchase of goods from India – Admittedly, the applicant does not effect any sales in India – hence in view of nature of activities carried on or to be carried on by the liaison office, as listed in Annexure III, any income would not accrue or arise or deemed to accrue or arise in India in terms of s. 5(2)(b) - applicant can not be subjected to tax in India
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