TMI BlogFees for technical services covered under section 9(1)(vii) or covered in DTAA between India and...Fees for technical services covered under section 9(1)(vii) or covered in DTAA between India and Thailand - transfer of know-how - technical advice / training - Since the said income does not fall as miscellaneous income, the same cannot be brought under art. 22. - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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