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1984 (1) TMI 87 - ITAT BANGALOREExtract: .......ing branches in India and carrying on consultancy business. The possible repercussions in other cases cannot be a ground for interpreting section 44D contrary to the plain meaning of the wordings employed in that section. We, accordingly, reject the arguments advanced by the learned counsel for the assessee. 7. The assessee s appeals are dismissed.
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