Payment for services not taxable as technical fees under Article 12(4) treaty; treaty provisions take precedence over Income Tax Act.

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....Once we come to the conclusion that the payment for these services is not taxable as fees for technical services under article 12(4), it is immaterial whether it could be taxable under section 9(1)(vii) for the simple reason that this being a treaty situation, the provisions of the Income Tax Act, 1961, could come into play only when favourable to the assessee.....