Seismic Surveys for Oil Exploration Classified as "Technical Services Fees" Under Explanation 2 to Section 9(1)(vii) IT Act.

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....Fees for technical services - activity of 2D/3D seismic survey carried on by the appellant in connection with exploration of oil, was in the nature of "fees for technical services" in terms of Explanation 2 to section 9(1)(vii) - HC....