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2012 (10) TMI 275 - AT - Income TaxBenefit of Tax Deduction in respect of profits retained for export business - Held that:- The assessee is a non-resident in India and is a citizen of Canada as he do not have any Permanent establishment in India - assessee is not a tax resident of Canada, he cannot claim benefits of the Canada DTAA - Benefits under sec.80HHC were claimed by making a wrong claim of being a resident of India - Benefits under sec. 80HHC are now no longer available to assessee - in favour of Revenue. No useful purpose would be served by adjourning the matter, as there is no possibility of getting the notices served on the assessee when the duly constituted Power of Attorney holder acknowledges the receipt of notice but refused to co-operate for the reasons specified in the letter. - Decided against the assessee.
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