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    <description>The Tribunal allowed the appeal, ruling that VGSIPL did not constitute a Permanent Establishment (PE) of the German company in India under the India-Germany Tax Treaty. Therefore, the income from sales and related activities was not taxable in India. The attribution of income to the PE, denial of deductions, and levy of interest under Section 234B were deemed unjustified and directed to be recomputed.</description>
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