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    <title>2008 (12) TMI 748 - ITAT DELHI</title>
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    <description>The Tribunal allowed the Revenue&#039;s appeal, setting aside the decision of the ld. CIT(A) and directing the assessee to provide evidence regarding activities performed outside India in relation to the Indian Liaison Office. The Tribunal remanded the issue to the AO for further determination based on the evidence provided by the assessee. The decision highlighted the importance of substantiating claims concerning the taxability of income earned during overseas visits.</description>
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      <description>The Tribunal allowed the Revenue&#039;s appeal, setting aside the decision of the ld. CIT(A) and directing the assessee to provide evidence regarding activities performed outside India in relation to the Indian Liaison Office. The Tribunal remanded the issue to the AO for further determination based on the evidence provided by the assessee. The decision highlighted the importance of substantiating claims concerning the taxability of income earned during overseas visits.</description>
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