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2010 (6) TMI 462 - AT - Income TaxDTAA - Fees for technical services or business income - There is no finding by the AO or CIT(A) that there was a profit element embedded in the payments received from the Assessee from its agents in India - Installation and operation of sophisticated equipments with a view to earn income by allowing customers to avail of the benefit of the user of such equipment does not result in the provision of technical service to the customer for a fee - The Hon’ble Delhi High Court in the case of DIT v. K. Royal Dutch Airline, (2008 -TMI - 31360 - DELHI HIGH COURT) upheld that rent received was also income from operation of aircraft in international traffic - Accordingly the receipt is considered as business profit, the same cannot be taxed in India because the assessee does not have PE in India - Decided in the favour of the assessee
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