https://www.taxtmi.com/caselaws?id=63405 The Tribunal determined that the payments received by the non-resident company were classified as royalties and not fees for technical services. As the payments were not lump sum and did not meet the exemption criteria, they were deemed taxable under section 9(1)(vi) of the Income-tax Act. The CIT (Appeals) was found to have erred in exempting these payments, leading to the allowance of departmental appeals. en-us Tue, 22 Mar 1988 00:00:00 +0530 Tue, 22 Feb 2011 13:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63405 The Tribunal determined that the payments received by the non-resident company were classified as royalties and not fees for technical services. As the payments were not lump sum and did not meet the exemption criteria, they were deemed taxable under section 9(1)(vi) of the Income-tax Act. The CIT (Appeals) was found to have erred in exempting these payments, leading to the allowance of departmental appeals. Case-Laws Income Tax Tue, 22 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63405