https://www.taxtmi.com/caselaws?id=152120 The Tribunal annulled the assessments and allowed the appeals, holding that the fees paid by BHEL to Sulzer Brothers Ltd. for technical services were not taxable under section 9(1)(vii) of the Income-tax Act, 1961, due to the applicability of the proviso exempting fees for technical services payable in pursuance of an agreement made before April 1, 1976, and approved by the Central Government. The dissenting opinion was overruled, and the majority decision concluded that the fees were exempt under the proviso to section 9(1)(vii). en-us Thu, 31 Dec 1987 00:00:00 +0530 Tue, 25 Jun 2013 10:26:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152120 The Tribunal annulled the assessments and allowed the appeals, holding that the fees paid by BHEL to Sulzer Brothers Ltd. for technical services were not taxable under section 9(1)(vii) of the Income-tax Act, 1961, due to the applicability of the proviso exempting fees for technical services payable in pursuance of an agreement made before April 1, 1976, and approved by the Central Government. The dissenting opinion was overruled, and the majority decision concluded that the fees were exempt under the proviso to section 9(1)(vii). Case-Laws Income Tax Thu, 31 Dec 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152120