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    <title>Dutch Entity&#039;s Dredger Hire Income Exempt from Indian Taxation Under DTAA, Not Classified as Royalty Per Section 9.</title>
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    <description>Right to use any industrial, commercial or scientific equipment – Royalty u/s 9 or not - DTAA with Netherlands – the amount received by the assessee for hiring out Dredgers to an Indian Company of the same name for use in Indian Ports is not taxable in India - HC</description>
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      <description>Right to use any industrial, commercial or scientific equipment – Royalty u/s 9 or not - DTAA with Netherlands – the amount received by the assessee for hiring out Dredgers to an Indian Company of the same name for use in Indian Ports is not taxable in India - HC</description>
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