Held  that that the examination fee paid by the assessee to the University of Cambridge did not fall under the definition of fees for technical services as defined under Explanation 2 to section 9(1) of the Act and article 13(5)(c) of the Double Taxation Avoidance Agreement between India and the United Kingdom and therefore not taxable in the hand of recipient in India. The disallowance is deleted. (AY.2012-13)