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1994 (6) TMI 48 - AT - Income TaxExtract: .......nt upon permanent establishment of the foreign company inIndia, no part of profit from such activity was assessable inIndia. The decision of the CIT(A) in directing to exclude the profits attributable to the supply of machinery from assessable income is, thus, justified. The appeal of the Revenue is without merit. The same is accordingly dismissed.
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