Tax Appeal: Fees for technical services not taxable in India. Assessee not liable for tax deduction.

The Bombay High Court upheld the Income Tax Appellate Tribunal's decision that fees for technical services paid by the assessee to its head office were not taxable in India. The assessee was not liable to deduct tax at source, and the appeal was dismissed with no costs.

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The Bombay High Court upheld the Income Tax Appellate Tribunal's decision that fees for technical services paid by the assessee to its head office were not taxable in India, so the assessee was not liable to deduct tax at source. The appeal was dismissed with no costs.

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