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2004 (9) TMI 304 - AT - Income TaxExtract: .......appeal but since we have decided the matter on core issue of scope of DTAA provisions, we see no need to address ourselves to other erudite contentions. That would be a purely academic exercise in the present context and, therefore, we do not consider it necessary to deal with the same. We leave it at that. 11. In the result, the appeal is allowed.
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