https://www.taxtmi.com/caselaws?id=64735 The Tribunal concluded that 5% of the receipts from East India and Indian Hotels Co. were taxable as royalty under Section 9(1)(vi), while the remaining 95% were taxable as fees for technical services under Section 9(1)(vii). The Tribunal allowed the appeals for the assessment years 1984-85 and 1985-86, holding that the assessee IHC was entitled to the benefit of the proviso to Section 9(1)(vii) in respect of 95% of the receipts. The orders of the CIT for the assessment year 1984-85 and the CIT(A) for the assessment year 1985-86 were set aside. The stay petition was dismissed as infructuous. en-us Fri, 27 Jan 1989 00:00:00 +0530 Wed, 09 Feb 2011 15:46:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64735 The Tribunal concluded that 5% of the receipts from East India and Indian Hotels Co. were taxable as royalty under Section 9(1)(vi), while the remaining 95% were taxable as fees for technical services under Section 9(1)(vii). The Tribunal allowed the appeals for the assessment years 1984-85 and 1985-86, holding that the assessee IHC was entitled to the benefit of the proviso to Section 9(1)(vii) in respect of 95% of the receipts. The orders of the CIT for the assessment year 1984-85 and the CIT(A) for the assessment year 1985-86 were set aside. The stay petition was dismissed as infructuous. Case-Laws Income Tax Fri, 27 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64735