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    <title>2021 (12) TMI 1418 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appellant&#039;s appeal, ruling in favor of the assessee and against the Revenue. The appellant&#039;s income was deemed not liable to tax in India based on decisions of the Jurisdictional High Court. The tax liability in India was negated, and the penalty proceedings initiated by the Assessing Officer were deemed unjustified.</description>
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      <description>The Tribunal allowed the appellant&#039;s appeal, ruling in favor of the assessee and against the Revenue. The appellant&#039;s income was deemed not liable to tax in India based on decisions of the Jurisdictional High Court. The tax liability in India was negated, and the penalty proceedings initiated by the Assessing Officer were deemed unjustified.</description>
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