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2008 (10) TMI 30 - HC - Income TaxWhether the recovery of rent from CSC pvt. Ltd. by the assessee was an income chargeable to tax in India – assessee, a company incorporated in the Netherlands - main activity is operation of aircrafts in international traffic - held that the assessee did not carry on any business operations in India by letting out the premises on lease or by subletting the same - entitled to deduction u/s 57 (iii) - provisions of Article 6 of the DTAA were not applicable - additions deleted
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