https://www.taxtmi.com/caselaws?id=215515 The Authority ruled that the applicant's income from the contract with Naptogaz should be taxed as 'fees for technical services' under section 9(1)(vii) and not under section 44BB of the Income-tax Act. The service tax element collected was considered part of the gross receipts for taxation purposes, emphasizing the application of section 44DA or section 115A in cases where the proviso to section 44BB(1) excludes taxation under section 44BB. en-us Wed, 01 Aug 2012 00:00:00 +0530 Wed, 23 Jan 2013 19:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215515 The Authority ruled that the applicant's income from the contract with Naptogaz should be taxed as 'fees for technical services' under section 9(1)(vii) and not under section 44BB of the Income-tax Act. The service tax element collected was considered part of the gross receipts for taxation purposes, emphasizing the application of section 44DA or section 115A in cases where the proviso to section 44BB(1) excludes taxation under section 44BB. Case-Laws Income Tax Wed, 01 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215515