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    <title>1989 (12) TMI 1 - CALCUTTA High Court</title>
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    <description>The High Court ruled in favor of the Revenue, holding that the sum of Rs. 10 lakhs, or a portion thereof, was taxable in the hands of the assessee and had accrued in India. The Court emphasized that the employees deputed by the American company to India remained under the American company&#039;s employment and supervision. The case was remanded to the Income-tax Officer for determining the exact quantum of income accrued in India, with no costs awarded.</description>
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      <description>The High Court ruled in favor of the Revenue, holding that the sum of Rs. 10 lakhs, or a portion thereof, was taxable in the hands of the assessee and had accrued in India. The Court emphasized that the employees deputed by the American company to India remained under the American company&#039;s employment and supervision. The case was remanded to the Income-tax Officer for determining the exact quantum of income accrued in India, with no costs awarded.</description>
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      <pubDate>Tue, 19 Dec 1989 00:00:00 +0530</pubDate>
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