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2004 (10) TMI 87 - AAR - Income TaxApplicant formed a consortium which was awarded by Petronet LNG Ltd., a contract of turnkey project for setting up a liquefied natural gas - amounts received/receivable by the applicant from Petronet LNG in respect of offshore supply of equipment and materials is liable to be taxed in India under the provisions of the Act and the India-Japan Treaty - we decline to answer the other part of the question in regard to quantification of the amount taxable in India as the parties produced no evidence
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