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    <title>Fees for Technical Services in Oil Extraction Not Tied to Permanent Establishment in India; Assessed u/s 115A.</title>
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    <description>The receipts are not connected with PE in India and hence the fee for technical services rendered in connection with prospecting for or extraction or production of mineral oil will be assessable u/s 115A of the Act - AT</description>
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      <description>The receipts are not connected with PE in India and hence the fee for technical services rendered in connection with prospecting for or extraction or production of mineral oil will be assessable u/s 115A of the Act - AT</description>
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