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2004 (7) TMI 28 - MADRAS HIGH COURTDTAA - Payment received by the assessee for technical and engineering services rendered outside India – Whether Tribunal was right in holding that it would constitute royalty and is to be assessed in accordance with the provisions of article 7 of the Double Taxation Avoidance Agreement since the assessee had no permanent establishment in India? - whether the technical fee earned by the assessee from sources in Malaysia cannot be taxed in India and the technical fee earned by the assessee can be subjected to deduction u/s 80-O?" –Held that in case of any conflict between the provisions of the agreement and the Act, the provisions of the agreement would prevail over the Act in view of the provisions of section 90(2) - The substantial question of law raised by the appellant is therefore liable to be answered against the Revenue
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