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    <title>2010 (4) TMI 862 - ITAT MUMBAI</title>
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    <description>The Tribunal dismissed the revenue&#039;s appeal, affirming the CIT (Appeals) decision on the taxation of income from work performed outside India. It held that only income attributable to operations in India should be taxed, referencing section 9(1)(i) Explanation 1. The Tribunal set aside the issue of interest under section 234B for fresh adjudication by the Assessing Officer.</description>
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