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    <description>The Tribunal allowed the Assessee&#039;s appeal, ruling that income from technical handling services to airlines in India is exempt from taxation under the Double Taxation Avoidance Agreement between India and Netherlands. The decision was based on judicial precedent from a previous case where a similar issue was decided in the Assessee&#039;s favor, supported by an analysis of the relevant provisions of the DTAA and previous Tribunal decisions.</description>
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