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2008 (10) TMI 3 - AAR - Income TaxApplicant, Golf In Dubai, (GID), registered in United Arab Emirates(UAE), organized Golf tournaments in India - Whether GID could be deemed to have a Permanent Establishment in India in terms of Article 5 of DTAA – Held, no - hence, in the absence of a PE, applicant's business income i.e. (1) sponsorship income (2) income from sale of merchandise at the venue & over the internet (3) nominal management fee from sponsors would not be liable to tax in India, in terms of Article 7of India-UAE DTAA
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