https://www.taxtmi.com/caselaws?id=245367 The Supreme Court allowed the appeal, setting aside the High Court's judgment and remanding the matter for further consideration. The High Court is directed to address the significant legal questions raised by the appellant, including the tax liability on procurement fees, the classification of services as Commercial Services, and the disallowance under Section 40(a)(i) of the Income Tax Act. The judgment emphasizes the need for a comprehensive legal analysis by the High Court in accordance with the relevant provisions of the Act. en-us Mon, 10 Feb 2014 00:00:00 +0530 Thu, 27 Mar 2014 08:33:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245367 The Supreme Court allowed the appeal, setting aside the High Court's judgment and remanding the matter for further consideration. The High Court is directed to address the significant legal questions raised by the appellant, including the tax liability on procurement fees, the classification of services as Commercial Services, and the disallowance under Section 40(a)(i) of the Income Tax Act. The judgment emphasizes the need for a comprehensive legal analysis by the High Court in accordance with the relevant provisions of the Act. Case-Laws Income Tax Mon, 10 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245367