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2004 (6) TMI 41 - AAR - Income TaxApplicant prepared and signed proposals in the USA in respect of the project for installation of remote stations in India – consideration has been received by the applicant in the USA through the applicant's bankers - held that income could be deemed to accrue or arise under the Income-tax Act to the non-resident applicant-company in India – held that applicant-company has a "permanent establishment" in India as defined in the DTAA with USA
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