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2012 (3) TMI 259 - AT - Income TaxArticle 12 of DTAA - The assessee had entered into agreements with the ITC Hotels Ltd to provide marketing and advertising services through sales, promotion, public relations and reservations - income received in the form of marking fees for services provided by the assessee outside India - Revenue contented that the assessee had received income from royalty and / or fees from technical services - the payment was also held to be covered by the definition of 'fees for technical services' as per Explanation 2 of section 9(1)(vii), being a consideration for the rendering of technical, managerial and consultancy services - Held that :- payments received were in the nature of business income, and not in nature of royalty or fees for technical services. It was accepted that the assessee did not have a permanent establishment in India, and hence the business income could not be brought to tax under Article 7 of the India-USA DTAA - decided the issue in favour of the assessee.
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