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    <title>2014 (10) TMI 624 - CALCUTTA HIGH COURT</title>
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    <description>The Court set aside the Tribunal&#039;s order, emphasizing the importance of taxability in India regarding the appellant&#039;s role as an agent for tax recovery purposes. The decision was influenced by a previous case where the assessment was quashed due to non-taxability of the money received by the non-residents in India. The Court stressed the necessity of a consistent approach in determining the appellant&#039;s status as an agent in similar tax recovery cases.</description>
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