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2012 (11) TMI 1228 - HC - Income TaxIncome accrued to the assessee in India in respect of supply of equipment - business connection of the assessee in India - Duty is cast on the payer to pay tax at source, on failure on the part of the payee, no interest u/s. 234B - income of the assessee arising on account of “Royalty and Fees for Technical Services” is taxable on receipt basis and not on accrual basis
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