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Income Tax - Highlights / Catch Notes

Home Highlights April 2015 Year 2015 This

Fees for technical services covered under section 9(1)(vii) or ...

Case Laws     Income Tax

April 16, 2015

Fees for technical services covered under section 9(1)(vii) or covered in DTAA between India and Thailand - transfer of know-how - technical advice / training - Since the said income does not fall as miscellaneous income, the same cannot be brought under art. 22. - HC

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