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2007 (10) TMI 317 - AT - Income TaxExtract: .......therefore, cannot be treated as PE of the assessee in India and therefore in our considered opinion the action of authorities below in estimating the income of the assessee on the basis of having PE was not correct. We, therefore, set aside their orders and accept the grounds as raised by the assessee. 2. In the result assessee s appeal is allowed.
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