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1985 (12) TMI 81 - AT - Income TaxExtract: .......y then, under no circumstances they could be said to be attributable to any services rendered in India. We are, therefore, of the view that even the 10 per cent income of the technical know-how which has been brought to tax is bad in law and the same is accordingly quashed. 13 to 17. These paras are not reproduced here as they involve minor issues.
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