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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>Royalty and technical fees taxation: treat connected receipts as business profits with restricted deductions and audit obligations.</h1> Income by way of royalty or fees for technical services received from Government or an Indian concern by a non-resident or foreign company is to be computed under Profits and gains of business or profession where the non-resident carries on business in India through a permanent establishment or performs services from a fixed place in India and the right, property or contract is effectively connected with that establishment; deductions not wholly and exclusively incurred for the Indian establishment and amounts remitted to head office (other than reimbursements) are disallowed.

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