https://www.taxtmi.com/highlights?id=37058 Consideration for the services under the contracts for provision of cementing services fall under the exclusion and doesn’t qualify as fees for technical services as per explanation to section 9(1)(vii) and in any case, the provisions of section 44BB being more specific, shall be applicable and provisions of section 44DA are not applicable in the instant case. - AT en-us Mon, 04 Dec 2017 08:14:35 +0530 Mon, 04 Dec 2017 08:14:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=37058 Consideration for the services under the contracts for provision of cementing services fall under the exclusion and doesn’t qualify as fees for technical services as per explanation to section 9(1)(vii) and in any case, the provisions of section 44BB being more specific, shall be applicable and provisions of section 44DA are not applicable in the instant case. - AT Highlights Income Tax Mon, 04 Dec 2017 08:14:35 +0530 https://www.taxtmi.com/highlights?id=37058