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1997 (11) TMI 121 - AT - Income TaxExtract: .......ular and the DTAA between India and Austria. We also hold that the CIT (Appeals) was justified in his decision that technical service fees were exempt from income-tax in India. Accordingly, this ground of the Department is also rejected. Consequently, the order of the CIT (Appeals) is upheld. 30. In the result, the departmental appeal is dismissed.
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