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2011 (10) TMI 27 - HC - Income TaxPermanent establishment - income escaping assessment - Article 5 of the Double Taxation Avoidance Agreement between India and Netherlands. - The dredging activities commenced in India w.e.f. 27th December, 1993 and was completed on 12th June, 1994. - Held that:- the assessee did not have any permanent establishment in India within the meaning of Article 5 of the Double Taxation Avoidance Agreement entered between India and Netherlands and no part of the revenue earned by the assessee was taxable in India. -
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