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    <title>2012 (10) TMI 321 - ITAT, DELHI</title>
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    <description>The Tribunal dismissed the application for rectification of mistakes apparent from the record, upholding its original order on issues including the existence of Permanent Establishment (PE) in India, segregation of consideration, taxability of profit from installation contracts, and restoration of interest chargeability decision to the Assessing Officer (AO). The Tribunal emphasized the assessee&#039;s responsibility for equipment supervision and the need for storage space in determining PE existence, and confirmed the correctness of its conclusions on taxability and interest chargeability.</description>
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      <description>The Tribunal dismissed the application for rectification of mistakes apparent from the record, upholding its original order on issues including the existence of Permanent Establishment (PE) in India, segregation of consideration, taxability of profit from installation contracts, and restoration of interest chargeability decision to the Assessing Officer (AO). The Tribunal emphasized the assessee&#039;s responsibility for equipment supervision and the need for storage space in determining PE existence, and confirmed the correctness of its conclusions on taxability and interest chargeability.</description>
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