https://www.taxtmi.com/caselaws?id=254079 Amounts received as reimbursement for use of a shared IT Global Portfolio Tracking System were not fees for technical services, because they were paid for access to a standard business facility and not for technical, managerial or consultancy services. The receipts showed no profit element and were not consideration for use of human skills. They were therefore not taxable under section 9(1)(vi) or section 9(1)(vii), and the addition was deleted. en-us Wed, 18 Jun 2014 00:00:00 +0530 Fri, 12 Dec 2014 10:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254079 Amounts received as reimbursement for use of a shared IT Global Portfolio Tracking System were not fees for technical services, because they were paid for access to a standard business facility and not for technical, managerial or consultancy services. The receipts showed no profit element and were not consideration for use of human skills. They were therefore not taxable under section 9(1)(vi) or section 9(1)(vii), and the addition was deleted. Case-Laws Income Tax Wed, 18 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254079