Payments to Abu Dhabi Works Department not "fees for technical services" per Section 9(1)(vii) of Income Tax Act.

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....Fee for Technical service - Payment for dealings with the Works Department, Abu Dhabi, which included coordinating with the authorities in the said department and handling invoices for the assessee - emittances made by the assessee would not come within the scope of the phrase “fees for technical services” as employed in Section 9(1)(vii) - HC....