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1996 (6) TMI 346 - AAR - Income TaxExtract: .......e of 30 per cent. being the rate applicable to such payments under paragraph 2(b)(vii) of Part II of the First Schedule to the Finance Act, 1995. The Authority does not express any opinion about the net profits of the applicant-company from the local operations and leaves the question open to be agitated by the applicant in appropriate proceedings.
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