Tax exemption for royalty and fees for technical services: income from defence aircraft retrofitting excluded from taxable total. A statutory declaration under section 10(6C) states that income of M/s Thales Systemes Aeroportes SAS by way of royalty or fees for technical services received under the General Contract dated 29 July 2011 with M/s Dassault Aviation and the Government of India for retrofitting defence aircraft connected with the security of India shall not be included in computing the company's total income for the relevant previous year.
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Provisions expressly mentioned in the judgment/order text.
Tax exemption for royalty and fees for technical services: income from defence aircraft retrofitting excluded from taxable total.
A statutory declaration under section 10(6C) states that income of M/s Thales Systemes Aeroportes SAS by way of royalty or fees for technical services received under the General Contract dated 29 July 2011 with M/s Dassault Aviation and the Government of India for retrofitting defence aircraft connected with the security of India shall not be included in computing the company's total income for the relevant previous year.
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