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CLOUTH GUMMIWERKE AKTIENGESELLSCHAFT versus COMMISSIONER OF INCOME-TAX


Non-Residential Income Income which is considered to be accrued or originated in India Technical Services Fees Fees paid to a foreign company for supervision of a project for the service of engineers are eligible for engineers paid by an Indian company. Tax air fares are allowed and taxable tax payable is exempt from Indian income tax is to be deducted from taxable tax as long as the Indian Income Tax Act, 1961, section 2 (24) (Iowa), 9 (1) (vii) and 17 (2) (II)

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