https://www.taxtmi.com/caselaws?id=64989 The Tribunal dismissed all appeals, upholding the decision to tax fees for technical services rendered in Canada for assessment years 1985-86, 1986-87, and 1987-88. The interpretation of sec. 9(1)(vii) of the Income-tax Act deemed such fees payable by non-residents for services rendered anywhere to accrue in India, establishing a business connection for tax purposes. The Tribunal concluded that the fees were taxable in India despite being for services rendered outside the country, based on the specific provision of sec. 9(1)(vii) excluding the general provision of sec. 9(1)(i). en-us Fri, 23 Feb 1996 00:00:00 +0530 Fri, 11 Feb 2011 15:18:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64989 The Tribunal dismissed all appeals, upholding the decision to tax fees for technical services rendered in Canada for assessment years 1985-86, 1986-87, and 1987-88. The interpretation of sec. 9(1)(vii) of the Income-tax Act deemed such fees payable by non-residents for services rendered anywhere to accrue in India, establishing a business connection for tax purposes. The Tribunal concluded that the fees were taxable in India despite being for services rendered outside the country, based on the specific provision of sec. 9(1)(vii) excluding the general provision of sec. 9(1)(i). Case-Laws Income Tax Fri, 23 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64989