https://www.taxtmi.com/caselaws?id=66632 The Tribunal held that fees paid by an Indian company to a non-resident company for services of an Engineer constituted technical fees under section 9(1)(vii). Only the payment for services at a specific rate was deemed taxable, excluding incidental expenses like airfare and daily allowances. The Tribunal upheld the application of the grossing up principle for tax calculation, ensuring the net amount specified in the contract was received by the non-resident company. The appeal was partly allowed, with the Tribunal determining the taxable amount and confirming the correct application of the grossing up principle. en-us Sun, 29 Nov 1987 00:00:00 +0530 Sat, 05 Mar 2011 13:05:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66632 The Tribunal held that fees paid by an Indian company to a non-resident company for services of an Engineer constituted technical fees under section 9(1)(vii). Only the payment for services at a specific rate was deemed taxable, excluding incidental expenses like airfare and daily allowances. The Tribunal upheld the application of the grossing up principle for tax calculation, ensuring the net amount specified in the contract was received by the non-resident company. The appeal was partly allowed, with the Tribunal determining the taxable amount and confirming the correct application of the grossing up principle. Case-Laws Income Tax Sun, 29 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66632