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    <description>Whether income of a UAE remittance company accrued or was deemed to accrue in India and whether its liaison offices constitute a permanent establishment under the India-UAE DTAA, where contracts and fee collection occurred in the UAE while Indian liaison offices only downloaded remittance particulars, prepared drafts/cheques and dispatched them under RBI licence without earning local fees, and the High Court found those supportive activities did not directly or indirectly contribute to profit-earning in the UAE.</description>
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      <description>Whether income of a UAE remittance company accrued or was deemed to accrue in India and whether its liaison offices constitute a permanent establishment under the India-UAE DTAA, where contracts and fee collection occurred in the UAE while Indian liaison offices only downloaded remittance particulars, prepared drafts/cheques and dispatched them under RBI licence without earning local fees, and the High Court found those supportive activities did not directly or indirectly contribute to profit-earning in the UAE.</description>
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