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18. ITA No. 642/ Kol / 2016 (Unreported) ITO vs. Emami Paper Mills Ltd A.Y. 2012-13, Date of Order: 4th January, 2017

GEETA JANI
DHISHAT B. MEHTA
Chartered Accountants

Section 9(1)(vii) of the Act, Article 12 of India-Poland DTAA – A 'contract of work' is different from a ‘contract of service’. In 'contract of work', the activity is predominantly physical whereas in 'contract of service', the activity is predominantly intellectual. Hence, payment made under ‘contract of work’ did not constitute FTS.