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    <title>2012 (1) TMI 311 - ITAT DELHI</title>
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    <description>The Tribunal dismissed the revenue&#039;s appeal, affirming the non-taxability of the assessee&#039;s income in India for providing satellite transmission services. The decision was based on the provisions of the tax treaty and relevant legal provisions, supported by consistent decisions from the ITAT and the Delhi High Court in related cases. The Tribunal upheld the lower authorities&#039; rulings in favor of the assessee, concluding that there was no merit in the departmental appeal.</description>
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      <description>The Tribunal dismissed the revenue&#039;s appeal, affirming the non-taxability of the assessee&#039;s income in India for providing satellite transmission services. The decision was based on the provisions of the tax treaty and relevant legal provisions, supported by consistent decisions from the ITAT and the Delhi High Court in related cases. The Tribunal upheld the lower authorities&#039; rulings in favor of the assessee, concluding that there was no merit in the departmental appeal.</description>
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