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2024 (2) TMI 833 - ITAT DELHIAccrual of income in India - existence or otherwise of PE of the assessee in India - HELD THAT:- As we hold that the assessee has no PE in India in the year under consideration; hence, no profit can be attributed to such non-existent PE. Accordingly, the AO is directed to delete the addition. Decided in favour of assessee.
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