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during the year under consideration as 'fees for technical services' as per the
provisions of Section ... development and transfer of a technical plan or
technical design.
5. The definitions of fees for technical services in paragraph 4 of this article
shall
paid can be said to be "Fees for included
services" i.e., Fees for Technical Services under Article ... that
technical knowledge is made available - Furgo has not made available the technical
knowledge with which they rendered technical service - Though Furgo rendered
technical services
payments it made could not be characterized as
royalties or fees for technical services. The AAR determined that
"service" is an unbroken thread ... satellite is neither in the nature of royalty nor fees for technical
services either under the Act or under DTAA between India and UK,
hence
effect of DTAA in respect of payment
of royalties and technical fees while deducting tax at source. The application of
s. 195(2) pre-supposes ... April, 1989, payment in
respect of royalty, fees for technical services or other sums chargeable under
the IT Act would not get the benefit
Level Fee Committee" means a Committee notified by the concerned State Government/UT Administration for regulation of fee to be charged by the Technical Institutions ... fee prescribed by the concerned State/Fee Regulatory Committee - The institutions shall have to announce all fees such as tuition fee, examination fee
clause (b)] of sub-section (1) of section 11 ;
(e) levy of fee and lay down such other requirements on fulfillment of which a copy ... clause (b)] of sub-section (1) of section 11 ;
(f) levy of fees and other changes [under clause (c ) of sub-section (1) of section
clause (b)] of sub-section (1) of section 11 ;
(e) levy of fee and lay down such other requirements on fulfillment of which a copy ... clause (b)] of sub-section (1) of section 11 ;
(f) levy of fees and other changes [under clause (c ) of sub-section (1) of section
Jeeja Ghosh & Anr vs Union Of India & Ors on 12 May, 2016
Equivalent
My Space Inc. vs Super Cassettes Industries Ltd. on 23 December, 2016
Bench: S. Ravindra
Google India Private Limited vs M/S Visaka Industries Limited And 2 ... on 18 November
