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    <title>2012 (9) TMI 21 - KARNATAKA HIGH COURT</title>
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    <description>The Karnataka HC clarified that services provided by a non-resident individual outside the country with no fixed establishment in the country are to be taxed at the hands of the service receiver. The court ruled in favor of the assessee, dismissing the appeal.</description>
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      <description>The Karnataka HC clarified that services provided by a non-resident individual outside the country with no fixed establishment in the country are to be taxed at the hands of the service receiver. The court ruled in favor of the assessee, dismissing the appeal.</description>
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