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2016 (4) TMI 208 - AT - Income TaxIncome received - business receipts OR royalty/fee for technical services - PE in India - DTAA between India and UK - Held that:- Decide the issue of the fee/income received by the assessee in favour of the assessee with a direction to the AO to treat the receipts of the assessee as business income of the assessee. Since the assessee has admitted that it has a PE in India, hence the AO is directed to consider the taxability of the receipts as business income of the assessee as per the provisions of DTAA between India and UK.
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