https://www.taxtmi.com/caselaws?id=259999 The text addresses whether payments for aircraft component overhaul and maintenance constitute fee for technical services under Section 9(1)(vii), concluding that such exclusive, specialist overhaul services involve specific technical expertise and certification requirements and therefore qualify as technical services. It further examines whether payments fall within the exclusionary provision of Section 9(1)(vii)(b), finding on facts that predominant operations and maintenance expenses related to wet-leasing and earning income abroad placed those payments within the exclusion, so that taxability at source did not arise on that basis. en-us Wed, 27 May 2015 00:00:00 +0530 Tue, 20 Jan 2026 17:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259999 The text addresses whether payments for aircraft component overhaul and maintenance constitute fee for technical services under Section 9(1)(vii), concluding that such exclusive, specialist overhaul services involve specific technical expertise and certification requirements and therefore qualify as technical services. It further examines whether payments fall within the exclusionary provision of Section 9(1)(vii)(b), finding on facts that predominant operations and maintenance expenses related to wet-leasing and earning income abroad placed those payments within the exclusion, so that taxability at source did not arise on that basis. Case-Laws Income Tax Wed, 27 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259999