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2008 (10) TMI 9 - AAR - Income TaxApplicant has liaison offices in India - expenses relating to the Indian offices are reimbursed from Singapore office - held that even though the liaison offices of the applicant do not carry on any business in India and do not earn any income here, still the applicant is liable to pay tax on fringe benefits extended to its employees - Held that Singapore Tourism Board is liable to pay FBT in terms of Chapter XII-H of I.T. Act in respect of impugned fringe benefits
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