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    <title>2008 (12) TMI 26 - AUTHORITY FOR ADVANCE RULINGS</title>
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    <description>The Authority ruled that no income accrues or arises in India to the applicant due to its liaison office activities being limited to facilitating the purchase of goods for export. As a result, the applicant is not liable to be taxed in India under the Income Tax Act, 1961. The ruling was issued on December 23, 2008.</description>
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      <description>The Authority ruled that no income accrues or arises in India to the applicant due to its liaison office activities being limited to facilitating the purchase of goods for export. As a result, the applicant is not liable to be taxed in India under the Income Tax Act, 1961. The ruling was issued on December 23, 2008.</description>
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