Tax exemption for foreign technical services: fees for security-related training and quality assurance treated as non-taxable under section 10(6C). Fees received by M/s Dowty Aerospace Gloucester Limited for training, technical publication, technical representations and quality assurance relating to projects connected with the security of India, received pursuant to Agreement AR/8701, shall not be included in computing the company's total income under the IT Act, 1961; income on supply of spare parts pursuant to the said services is excluded from the exemption.
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Provisions expressly mentioned in the judgment/order text.
Tax exemption for foreign technical services: fees for security-related training and quality assurance treated as non-taxable under section 10(6C).
Fees received by M/s Dowty Aerospace Gloucester Limited for training, technical publication, technical representations and quality assurance relating to projects connected with the security of India, received pursuant to Agreement AR/8701, shall not be included in computing the company's total income under the IT Act, 1961; income on supply of spare parts pursuant to the said services is excluded from the exemption.
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