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Foreign Co. can claim profits below Sec. 44BBB presumptive rate even when AS-7 is applicable on it

January 21, 2017[2017] 77 taxmann.com 266 (Ahmedabad - Trib.)/[2017] 163 ITD 94 (Ahmedabad - Trib.)

IT : In terms of provisions of Companies Act, 1956, AS-7 is applicable to a foreign company which has established place of business in India

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