Income in India: Payments Not from Govt or Indian Entity Not Subject to Section 44DA, Not Classified as Income.

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....Income accrued in India - Reimbursement of expenses as “not income” - royalty or fees for technical services - Since the payment in the case of the assessee was neither received from the Government nor from the Indian concern, it was hold that the provisions of section 44DA of the Act were not applicable. - AT....