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2024 (2) TMI 1072 - DELHI HIGH COURTNature of the services which are provided by the Petitioner - service agreements entered into by the Petitioner with foreign clients or not - HELD THAT:- The respondents submits that Petitioner with these proceedings has annexed some sample agreements. Further, she submits that since the core issue involves the nature of the services which are provided by the Petitioner and in the absence of the documents being on record, the Appellate Authority was constrained in determining the exact nature of petitioner’s services. She submits that the matter could be remitted to the Appellate Authority with liberty to the Petitioner to place all such agreements on record and for the Appellate Authority to reconsider the issue. The matter is remitted to the Appellate Authority - Petition disposed of by way of remand.
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