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    <title>Assessee&#039;s Distribution Fee Not Taxable in India Under Indo-UK DTAA; No Permanent Establishment Per Articles 5(2)(k) &amp; 5(4).</title>
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    <description>Indo-UK DTAA - neither under Article 5(2)(k) nor under Article 5(4) read with 5(5), the assessee has a PE in India and, therefore, the distribution fee received by the assessee can not be held to be taxable in India. - AT</description>
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      <description>Indo-UK DTAA - neither under Article 5(2)(k) nor under Article 5(4) read with 5(5), the assessee has a PE in India and, therefore, the distribution fee received by the assessee can not be held to be taxable in India. - AT</description>
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