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2014 (2) TMI 1419 - TELANGANA HIGH COURTIncome accrued in India - fee for technical services - receipts for supply of design and engineering drawings - Income taxability in India v/s Japan - HELD THAT:- Tribunal, on fact, found that there has been no accrual of income in India and this accrual of income has taken place in Japan. As such, the Income Tax Act cannot be made applicable. We feel that the decision is legally correct and we do not find any element of law to be decided in this appeal. The appeal is accordingly dismissed.
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