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2007 (5) TMI 261 - AT - Income TaxExtract: .......Puri, that assessee company cannot be treated as assessee in default under s. 201 of the Act, in respect of remuneration of the expatriate who fulfilled all the conditions of exemption in terms of art. 14(2) of DTAA withFrance. Other grounds taken by the assessee are consequential in nature. 18. In the result, the appeal of the assessee is allowed.
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