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1999 (1) TMI 537 - AAR - Income TaxExtract: .......swered in the following manner. “In view of the specific provisions of article 16 of the India-US treaty and also in view of the facts stated in the application question No. 1 is answered in the negative and in favour of the applicant”. In view of the answer as given to question No. 1, it is not necessary to go into the other questions.
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