INTERNATIONAL OPERATING SERVICES LTD, versus COMMISSIONER OF INCOME-TAX
Income proceeds that are considered to be accrued or originated in India Fees for technical services The Assisi company incorporated in Kentucky has contracted with an Indian company to provide technical services to an Indian company and was previously an Indian company. And was contracted with a foreign company to assist the Indian Indian company in providing technical and professional and relevant services to the estimating company quality To achieve its desired quality and maximum production. Let the company establish any construction or plant and machinery There is no need to collect parts. Explanation of Indian Income Tax Act, 1961, Section 9 (1) (vii), 2, 44D (b) through technical services does not entitle to any deduction.
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