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Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita No.608/Pun/2014 यििाारण वषा / Assessment Year :2006-07
72,286/- as IT Support Services and the same was not offered to tax. The Assessing Officer further held that the said receipts paid to the assessee were in the nature of Royalty and Fees for Technical Services and taxable in India as per Article 12 of DTAA of India and Sweden as well as section 9(1