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2008 (8) TMI 33 - AAR - Income TaxApplicant, an undertaking of the Korean Government have liaison office in India to assist Korean businesses in India - exigibility of income-tax on the remuneration received by the officer incharge - benefit of article 20(1) of DTAA - applicant has not stated any details in the application about the source of funds - Subject to above observation, the ruling is given against the applicant – none of the entities specified in article 20(4) would be entitled to invoke Article 20(1)
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