Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2003 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2003 (2) TMI 26 - HC - Income Tax"Whether, on the facts and in the circumstances of the case, and in law the Tribunal was right in holding that the technical fees of Rs. 1,13,572 and Rs. 1,79,775 were required to be charged at 20 per cent. as per the provisions of section 115A(1)(b)(ii) of the Income-tax Act, 1961, as it stood at the relevant time?" - we answer the question in the negative, i.e., in favour of the Department and against the assessee
|