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    <title>2018 (7) TMI 126 - ITAT DELHI</title>
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    <description>The Appellate Tribunal ruled in favor of the assessee, holding that the receipts from non-resident entities were not taxable in India under the Income Tax Act and the relevant Double Taxation Avoidance Agreements. The Tribunal emphasized the importance of treaty provisions and the absence of Permanent Establishment in India for determining the taxability of receipts from non-residents.</description>
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