Exemption of income of Dowty Aerospace Gloucester Ltd. for providing services in or outside India in projects connected with the security of India u/s 10(6C) - S. O. 294(E) - Income Tax Act, 1961
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Tax exemption for technical services under section 10(6C) excludes income from supply of spare parts. Exemption is declared under section 10(6C) for fees received by Dowty Aerospace Gloucester Ltd. for specified technical services-training, technical publication, technical representations and quality assurance-rendered in or outside India under agreement AR/8701 relating to projects connected with the security of India; income from supply of spare parts pursuant to those services is expressly excluded from the exemption.
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.
Tax exemption for technical services under section 10(6C) excludes income from supply of spare parts.
Exemption is declared under section 10(6C) for fees received by Dowty Aerospace Gloucester Ltd. for specified technical services-training, technical publication, technical representations and quality assurance-rendered in or outside India under agreement AR/8701 relating to projects connected with the security of India; income from supply of spare parts pursuant to those services is expressly excluded from the exemption.
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