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    <description>The Appellate Tribunal upheld the taxability of the sum paid to the assessee-company by Hindusthan Paper Corpn. Ltd. for services rendered in India, rejected the appeal against the disallowance of expenses, affirmed the taxability of fees for services rendered in India, and upheld the grossing up of income for tax liability determination.</description>
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      <description>The Appellate Tribunal upheld the taxability of the sum paid to the assessee-company by Hindusthan Paper Corpn. Ltd. for services rendered in India, rejected the appeal against the disallowance of expenses, affirmed the taxability of fees for services rendered in India, and upheld the grossing up of income for tax liability determination.</description>
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