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2016 (9) TMI 346
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....hatterjee, JCIT(IT) RULING Justice V.S. Sirpurkar, J. - The only question that is raised in this application which is made by Marine Geology Services LLP, U.K. pertains to the application of section 44BB in relation to the activities of the applicant company. The applicant company is formed and registered under the laws of U.K and is also resident of that county. It has entered into a contract....