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1998 (11) TMI 67 - HC - Income TaxExtract: .......e collaboration agreement fell under section 115A(1)(ii) of the Act and, therefore, only 20 per cent. of the technical know-how fees received by the assessee to be brought to tax as income arising in India ? in favour of the assessee and against the Revenue. The assessee shall be entitled to costs in the sum of Rs. 2,000 (rupees two thousand) only.
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