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1977 (4) TMI 2 - SC - Income Tax

Foreign Company - Income Accruing or Arising in India - supply of technical information and know-how, technical management etc. - business connection - fee could not be gained to have accrued or arisen in India. Since it has not been established that some of the operations were carried out in India, in respect of which the income is sought to be assessed - Assessee's appeal allowed

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