https://www.taxtmi.com/caselaws?id=212601 The High Court ruled that commission paid to foreign agents for canvassing orders did not constitute technical services justifying deduction under Section 10B of the Income Tax Act. The Court emphasized that the agents did not provide technical or professional services, leading to the dismissal of the Revenue's appeals. The judgment clarified that expenditures must qualify as technical services to be deducted from export turnover for the purpose of Section 10B deductions. en-us Thu, 23 Feb 2012 00:00:00 +0530 Mon, 16 Apr 2012 17:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212601 The High Court ruled that commission paid to foreign agents for canvassing orders did not constitute technical services justifying deduction under Section 10B of the Income Tax Act. The Court emphasized that the agents did not provide technical or professional services, leading to the dismissal of the Revenue's appeals. The judgment clarified that expenditures must qualify as technical services to be deducted from export turnover for the purpose of Section 10B deductions. Case-Laws Income Tax Thu, 23 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212601