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2023 (1) TMI 1173 - AT - Income TaxIncome deemed to accrue or arise in India - CIT(A) treating the amount as non taxable in India, on the ground that the services were rendered outside India - Whether assessee had failed to fulfill all conditions as laid down in clause (b) of section 9(1)(vi) of the I. T. Act - CIT(A)’s action in issue reversing the assessment findings holding the assessee’s receipts in issue as taxable in India despite the fact that it had rendered the corresponding services in USA only - HELD THAT:- Fact remains that the assessee has not rendered any services in India itself forms the most clinching aspect for us to follow our earlier above extracted order deciding the issue against the department. It is made clear that the Revenue’s pleadings nowhere pinpoint any distinction on facts or law; as the case may be, in all these three assessment years. Faced with the situation, we adopt judicial consistency to affirm both the CIT(A)’s orders herein under challenge. This Revenue’s identical sole substantive ground fails therefore.
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