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2002 (9) TMI 7 - HC - Income TaxPurview of fee for technical services – Demurrage charges - Explanation 2 appended to section 9 - It has not been disputed that the lump sum payment made to the company was a part of the fee for technical services rendered to the petitioner - Whether only because the said company used the word expression "demurrage" instead and in place of "fee for technical services" despite the relevant fact that the said company has been paid in terms of the said contract the benefit of section 10(6A) could denied to the assessee – Respondents have committed a jurisdictional error in so far as it failed to take into consideration the nature of the transaction as contended by the assessee - matter is remitted back to the competent authority for consideration of the matter afresh
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