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2016 (12) TMI 1670 - AT - Income TaxP.E. in India - accrual of income in India - invoking of section 115A r.w.s. 44DA - Held that:- No infirmity in the order of the DRP in holding that the assessee company has no PE in India and therefore invoking of section 115A r.w.s. 44DA was not necessary. We accordingly uphold the order of the DRP and the grounds raised by the revenue are dismissed.
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