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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>Exemption for fees for technical services: specified foreign companies' royalty and service receipts excluded from taxable income under notification.</h1> The Central Government declares that income received by the named foreign companies by way of royalty or fees for technical services under three specified contracts-a Direct Supply Contract, a Services-to-the-Air-Force contract, and an EFRC supply contract-shall not be included in computing the total income of those companies under the Income-tax Act, with the notification identifying the companies, the contracts and the administrative file reference.

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