Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1995 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1995 (7) TMI 123 - AT - Income TaxExtract: ........ The CIT(Appeals) was, in our opinion, justified in holding that the fees for training the employees were in the nature of fees for technical services within the meaning of the section 9(1)(vii) of the IT Act. We uphold his order on this aspect. 25. In the result, the appeals by the Revenue are allowed and the appeals by the assessee are dismissed
|