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2021 (12) TMI 1449 - HC - Income TaxIncome accrued in India - Indo Oman DTAA - dividend income was taxable but exempted under Omani Law - HELD THAT:- A perusal of the paper book reveals that the issues raised in the present appeal are no longer res integra, as the Coordinate Bench [2017 (4) TMI 1035 - DELHI HIGH COURT] has dismissed the revenue’s appeal on similar grounds.
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