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2004 (9) TMI 651 - AT - Income TaxExtract: .......t is hereby cancelled. Only a part of mobilization/demobilization work, which is attributable to the operations carried out by the assessee in India, is taxable in India. The services rendered by the assessee are not covered by the Notification, bearing No. G.S.R. 304(E), dated March 31, 1983. 19. Resultantly, the appeal of the assessee is allowed.
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