AAR : The applicant in India in terms of the contract No. Naptogaz/CB-ON-2004/ 5/2009/ CC003 is covered under the provisions of section 44BB and is not liable to be independently taxed as “fees for technical services” in terms of section 9(1)(vii)
Authority For Advance Rulings Of New Delhi M-1 Overseas Ltd., In Re Section : 9 P.K. Balasubramanyan, Chairman A.A.R. No. […]