https://www.taxtmi.com/caselaws?id=65965 The Tribunal allowed the appeal, annulling the assessment, as the payment for technical drawings and engineering data supplied from abroad was deemed not taxable in India under section 44D of the Income-tax Act, 1961. The Tribunal considered the payment as part of the overall construction cost of the kiln, emphasizing that it did not constitute royalty as per Explanation 2 to section 9(1)(vi) of the Act. The decision highlighted that the agreement focused on the construction project and did not involve the exploitation of technical data beyond that scope. en-us Thu, 19 Jan 1984 00:00:00 +0530 Sat, 19 Feb 2011 15:13:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65965 The Tribunal allowed the appeal, annulling the assessment, as the payment for technical drawings and engineering data supplied from abroad was deemed not taxable in India under section 44D of the Income-tax Act, 1961. The Tribunal considered the payment as part of the overall construction cost of the kiln, emphasizing that it did not constitute royalty as per Explanation 2 to section 9(1)(vi) of the Act. The decision highlighted that the agreement focused on the construction project and did not involve the exploitation of technical data beyond that scope. Case-Laws Income Tax Thu, 19 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65965