Assessee had made payment of destination sampling charges to non-resident service providers for services rendered by them outside India, which were utilized by assessee-company for purpose of earning income from source outside India. Tribunal held that  s payments were not taxable for reason that they had been made for earning income from sources outside India and, therefore, fell within exclusionary clause of section 9(1)(vii)(b)-Held, yes [Para 3] [In favour of assessee] (AY. 2011-12)