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2018 (12) TMI 1456 - AT - Income TaxTDS u/s 195 - non-taxability of the receipts of DeGolyer and MacNaughton, USA - Income accrued in India - India-USA DTAA - assessee claimed that services rendered by the non-resident company falls under the provision of section 44 BB - existence of PE in India or fixed place of profession - Held that:- As decided in assessee's own case for assessment year 2012-13 Tribunal has decided that no technical knowledge, skill, know-how etc was made available to the assessee and thus the payment in question cannot be termed as fee for included services under India USA DTAA. In assessment year 2011-12 also the Tribunal in its order following the finding of the Tribunal in assessment year 2012-13 allowed the appeal of the assessee. Thus we find that issue is squarely covered in favour of the assessee
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