Exemption for technical service fees: such fees are excluded from total income while spare parts supply remains taxable. Fees for technical services received by Rolls Royce Military Aero Engines Limited under the 27 March 1996 agreement for projects connected with security of India are excluded from the company's total income under clause (6C) of section 10, while income from supply of spare parts under that agreement is not exempt and must be included in computing total income.
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Provisions expressly mentioned in the judgment/order text.
Exemption for technical service fees: such fees are excluded from total income while spare parts supply remains taxable.
Fees for technical services received by Rolls Royce Military Aero Engines Limited under the 27 March 1996 agreement for projects connected with security of India are excluded from the company's total income under clause (6C) of section 10, while income from supply of spare parts under that agreement is not exempt and must be included in computing total income.
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