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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Exclusion of section 44BB: royalties and fees for technical services under section 44DA fall outside section 44BB's scope.</h1> The amendment inserts a proviso excluding the application of the separate special computation provision to income computed under the special rule for royalties and fees for technical services where the rights, property or contracts giving rise to such income are effectively connected with a non resident's permanent establishment. The clarification takes effect from 1 April 2011 and applies to the assessment year 2011-2012 and thereafter.

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