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Court Rules Foreign Income from Virtual Voice Network Not Taxable in India; No Permanent Establishment Found.

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Full Text of the Document

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....Taxability of foreign income in India - use of Virtual Voice Network (VVN) - Income deemed to accrue or arise in India - PE in India - The grounds of the Revenue were correctly rejected in coming to a finding that no technical services had been provided by the Assessee to treat the subscription fees as to be in the nature of fees for technical services - HC....

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