Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2005 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2005 (12) TMI 46 - HC - Income TaxONGC as an agent of assessee, a non-resident – assessee had entered into a contract with ONGC for providing technical expertise to ONGC – ONGC paid technical fee to assessee – as per explanation 2 to sec. 9(1)(vii) it is clear that fee for technical services will not include the consideration for any construction, assembly, mining or like project undertaken by the recipient or consideration, it will be income of the recipient chargeable under the head “Salaries” u/s 44D with section 115A
|