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    <title>2020 (2) TMI 1400 - ITAT MUMBAI</title>
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    <description>The Tribunal dismissed the appeal, upholding the inclusion of income earned by the appellant&#039;s branches in UAE and Qatar in the total income chargeable to tax in India. The Tribunal rejected the appellant&#039;s arguments based on Double Taxation Avoidance Agreements and legal precedents, emphasizing the legislative developments under Notification No. 91/2008. Additionally, the Tribunal directed the Assessing Officer to address factual verifications related to tax credits and foreign tax reliefs, declining to interfere in the matter at that stage.</description>
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      <description>The Tribunal dismissed the appeal, upholding the inclusion of income earned by the appellant&#039;s branches in UAE and Qatar in the total income chargeable to tax in India. The Tribunal rejected the appellant&#039;s arguments based on Double Taxation Avoidance Agreements and legal precedents, emphasizing the legislative developments under Notification No. 91/2008. Additionally, the Tribunal directed the Assessing Officer to address factual verifications related to tax credits and foreign tax reliefs, declining to interfere in the matter at that stage.</description>
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