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    <title>2016 (1) TMI 1075 - ITAT DELHI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal and allowed the assessee&#039;s appeal. The Tribunal upheld the assessee&#039;s contentions regarding the invalid assumption of jurisdiction under Section 148, proper taxation under Article 8 of the DTAA, and the consequential issue of interest under Section 234. The order was pronounced on 04 Jan., 2016.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeal and allowed the assessee&#039;s appeal. The Tribunal upheld the assessee&#039;s contentions regarding the invalid assumption of jurisdiction under Section 148, proper taxation under Article 8 of the DTAA, and the consequential issue of interest under Section 234. The order was pronounced on 04 Jan., 2016.</description>
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