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1996 (5) TMI 385 - AAR - Income TaxThe amount of contribution received/ receivable to recover part of the cost of the technical assistance provided by the applicant under the provisions of its aid programme to the companies assisted by it in India is not an income of the applicant under the provisions of the Income-tax Act and not chargeable to tax. No amount of contribution received/ receivable to recover part of the cost of the technical assistance provided by the applicant under the provisions of its aid programme to the companies assisted by it in India is fees for technical services as defined in Explanation 2 to clause (vii) of sub-section (1) of section 9 of the Income-tax Act or in article 13. para. 4 of the Avoidance of Double Taxation Agreement with India and U. K.
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