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2009 (10) TMI 933 - AT - Income TaxExtract: .......CIT(A) because interest u/s. 234B is not chargeable to the extent of tax deductible in case of non-resident Indians as per the decision of the Special Bench of the Tribunal in the case of Motorola Inc. vs. DCIT (95 ITD 269). Following the decision, we confirm the order of the Learned CIT(A). 10. In the result, the Revenue's appeal is dismissed.
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