India-UAE DTAA: Consideration Classified as Fees for Technical Services, Not Royalty u/s 9(1)(vi) of Income Tax Act.

India UAE DTAA - Whether the consideration received by the applicant has to be deemed to be “royalty‟ under section 9(1)(vi) - as the Revenue itself in its objection suggested that the consideration received would be fees for technical services to be dealt with as such in this state it no ruling on this question required. - AAR .....

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