https://www.taxtmi.com/caselaws?id=63756 The Tribunal partially allowed the appeals for the assessment years 1984-85 and 1985-86 and fully allowed the appeal for the assessment year 1988-89. The additions related to royalty and technical service fees were deleted, confirming the exemption of such income under sections 9(1)(vi) and 9(1)(vii) of the Income Tax Act, based on the collaboration agreement's approval date and the Double Taxation Treaty between India and Japan. en-us Tue, 25 Oct 1994 00:00:00 +0530 Tue, 22 Feb 2011 13:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63756 The Tribunal partially allowed the appeals for the assessment years 1984-85 and 1985-86 and fully allowed the appeal for the assessment year 1988-89. The additions related to royalty and technical service fees were deleted, confirming the exemption of such income under sections 9(1)(vi) and 9(1)(vii) of the Income Tax Act, based on the collaboration agreement's approval date and the Double Taxation Treaty between India and Japan. Case-Laws Income Tax Tue, 25 Oct 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63756