2005 (2) TMI 771 - ITAT MUMBAI

Extract:
.......hold that in case the receipts, in respect of which profits are computed under article 7(3), do not fit the description of ldquo royalties and fees for technical services rdquo under the applicable tax treaty, the limitation on deduction of expenses under section 44D does not come to the play. In the result, the Revenue rsquo s appeal is dismissed.