Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1996 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1996 (2) TMI 180 - AT - Income TaxExtract: .......e being specific in nature exclude the provision of clause (i) of sub-sec. (1) of sec. 9 of the Act. In the result, we are of the considered view that the revenue authorities have rightly brought to tax the fees for technical services for all the three assessment years which were in dispute before us. 9. In the result, all the appeals are dismissed
|