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2000 (12) TMI 75 - CALCUTTA HIGH COURTExtract: .......dered in the affirmative and to questions Nos. 3 and 4 are rendered in the negative. We also hold that the sums received by the assessee in the instant case do not constitute fees for technical services and are chargeable to income-tax as royalty. Question No. 5 is thus answered accordingly. The application under section 256(1) is thus disposed of.
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