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2008 (7) TMI 1041 - HC - Income TaxExtract: .......72 ITD 415 and in case of Motorola Inc. 95 ITD 269(SB)(Del). The view taken by the Tribunal in case of Sedco Forex International was also affirmed by the Bench of High Court in 264 ITR page 320. No question of law, much less substantial question of law arises in the present case. We see no reason to take a different view. Hence appeal is dismissed.
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