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2008 (10) TMI 669 - AT - Income TaxExtract: .......identical and even the provisions of the treaty are also identical. We, therefore, following the same principle, direct the AO to assess the said interest 15 under Article 11 of the Indo-US Treaty. 11. In the result, the appeal of the revenue is partly allowed and the C.O of the assessee is allowed. 12. Order pronounced in open court on 24.10.2008.
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