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2001 (3) TMI 1035 - AAR - Income TaxExtract: .......on 271(1)(b). Question No. 16 is already concluded by the principles laid down in the judgment of the Authority for Advance Rulings in the case of Societe General, France in the order No. A. A. R. 362 of 1997, dated April 4, 1998. Mere charging of a higher rate of tax does not constitute discrimination between a domestic and a non-domestic company.
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