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2011 (9) TMI 108 - AT - Income TaxRectification of certain apparent errors of Understanding - Agent acts independently in the ordinary course of his business, if they devote their activities wholly or mostly wholly on behalf of the foreign enterprise, they would be considered independent agents and would be PE of the foreign enterprise irrespective of whether they conclude contracts binding on their principal or not. Held that:- Tribunal's conclusions are based on its opinion therefore dismissal miscellaneous application, it does not disclose any apparent error in the order of the Tribunal. decided against Assessee.
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