S. 9(1)(vii) : Income deemed to accrue or arise in India-Non-resident-Fees for technical services-Hotel management support services-Services of business strategy, marketing and sales cannot result in fees for technical services-No Permanent Establishment in India-Not royalty-Additions are deleted-DTAA-India-Singapore. [S. 9(1)(i),9(1)(vi), art. 12(3)(a), 12 (4)(a)]