The Assessing Officer held that even if the installation related work is taken out of the scope of contract, the fee received by the assessee company was the fee for the services included in Article 12 of the DTAA under consideration. The Assessing Officer after considering attending facts of the case and agreement dated 01.04.1998 and subsequent amendment agreement, held that the fee received by the assessee was in the nature of technical services and taxable as business income and allowed 30% of fee received for expenses incurred out of the total amount of Rs.1,18,93,073/- and determined the taxable income at Rs.83,25,151/-  On appeal CIT(A), held that  there is PE in  India and consideration received is a fee for included services and held that as per section 44D read with 9(1)(vii) and section 115A of the Act that the fee for technical services are earned in pursuance to agreement made after May, 1997, the same would be taxable @ 20% on gross basis.  On appeal the Tribunal  up held the order of the CIT ( A)  (AY. 2002 -03 )