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1997 (10) TMI 93 - AT - Income TaxExtract: .......esaid, we hold that there was no permanent establishment of the assessee in India within the meaning of Article 5 of DTA and, therefore, its profits would be taxable in U.K. only by virtue of Article 7 of DTA. The order of the CIT(A), therefore, does not call for any interference and is accordingly upheld. 4. In the result, the appeal is dismissed.
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