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2004 (10) TMI 587 - AAR - Income TaxWhether the income arising to the American company, a company incorporated in and resident of the USA (referred to above as " the American company" ) from transactions entered into by it with the applicant under the International Transportation Service agreement dated October 30, 2000 would be taxable in India both under the provisions of the Income-tax Act, 1961, as well as the Double Taxation Avoidance Agreement between India and the USA?
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