Commission for Export Orders Not Fee for Technical Services under Income Tax Act

The Delhi HC held that the commission paid for procuring export orders does not qualify as a fee for technical services under Section 9(i)(vii) of the Income Tax Act, 1961.

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The Delhi High Court heard a case regarding commission paid for procuring export orders. The substantial question of law was whether the commission paid is considered a fee for technical services under Section 9(i)(vii) of the Income Tax Act, 1961. Arguments were heard, and the judgment was reserved.

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