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    <title>2017 (5) TMI 1054 - DELHI HIGH COURT</title>
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    <description>The Court set aside the certificate rejecting a company&#039;s plea for nil tax deduction on payments from ONGC under a contract. It emphasized that the company&#039;s project office did not constitute a fixed place Permanent Establishment in India and directed a 4% deduction only for activities within India. The Court ordered a fresh certificate within four weeks, accepting the company&#039;s alternative plea for tax deduction solely on inside India activities.</description>
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