Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2008 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (9) TMI 975 - AT - Income TaxExtract: .......al services" as defined in Explanation 2 to section 9(1)(vii) of the Act. Since the amount paid is not in the nature of fees for technical services, section 40(a)(i) Is not attracted. Therefore, there is no error in the order of the learned CIT(A), 13. In the result, the appeal is partly allowed. Pronounced in the open Court on 27th June 2008.
|