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2004 (4) TMI 269 - AT - Income TaxExtract: .......at other territory. In the instant case of the assessee if any service is at all to be considered as rendered, it is rendered in Vienna and not in India. From looking any angle, we are of the view that the order of the first appellate authority is liable to be upheld. 18. In the result, the appeal filed by the revenue fails and is hereby dismissed.
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