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2008 (10) TMI 77 - AAR - CustomsJoint venture of applicant & Hong Kong company – applicant claim its status as of non-resident - from a combined reading of Section 28 E (h) of the Customs Act and Sections 2(30), 2(31) and 6(3) of Income Tax Act, it is clear that a company registered outside India would be considered to be a resident of India, if during the previous year, control and management of its affair is situated wholly in India - proposed joint venture is not an eligible “applicant” u/s 28 E(c)(i)(b) of the Customs Act
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