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2004 (2) TMI 287 - AT - Income TaxExtract: .......ing features, we hold that the appellant s profit due to participation in a pool was covered under Article 8(4) of the DTAA betweenIndiaandGermanyand such profit cannot be brought to tax inIndia. We, therefore, allow the ground of appeal and delete the addition sustained by the CIT(A). 41. In the result, the appeal filed by the assessee is allowed.
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