https://www.taxtmi.com/caselaws?id=71040 The tribunal upheld the orders of the Assessing Officer, dismissing the appeals filed by the assessee. It concluded that the orders were proper and valid, determining that the payments to the foreign company constituted fees for technical services under section 9(1)(vii)(b) of the I.T. Act. The tribunal found the assessee correctly treated as an agent under section 163(1)(c) and held that the orders were not time-barred as no specific time limit was prescribed for such orders. en-us Mon, 24 Nov 1997 00:00:00 +0530 Thu, 21 Apr 2011 10:48:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71040 The tribunal upheld the orders of the Assessing Officer, dismissing the appeals filed by the assessee. It concluded that the orders were proper and valid, determining that the payments to the foreign company constituted fees for technical services under section 9(1)(vii)(b) of the I.T. Act. The tribunal found the assessee correctly treated as an agent under section 163(1)(c) and held that the orders were not time-barred as no specific time limit was prescribed for such orders. Case-Laws Income Tax Mon, 24 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71040