2023 (11) TMI 594

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..... ny does not have any permanent establishment in India - order under Section 201(1) 201(1A) - India- USA DTAA - HC held that [ 2023 (3) TMI 422 - KARNATAKA HIGH COURT] scope of the work is to generate customer leads using/subscribing customer data base, market research, analysis, and online research data and rightly held that the service provider has not made available any technical knowledge, .....

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