High Court clarifies Indo-German DTAA: Fees outside Section 9(1)(vii) and Article 12(4) don't trigger Sections 44D, 115A.

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....Interpretation of section 9(1)(vii) and Article 12(4) of the Indo German DTAA - once the fees are not falling within above provisions, then, further question and of applying section 44D and Section 115A of the Income Tax Act, 1961 would not arise - HC....