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1980 (5) TMI 17 - HC - Income TaxExtract: .......ve rise to tax liability in India as far as the foreign company is concerned. The assessment for the years under consideration were rightly set aside by the AAC and by the Tribunal. The question referred is accordingly answered in the negative and in favour of the assessee. The assessee will be entitled to its costs. Counsel s fee Rs. 500. One set.
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