https://www.taxtmi.com/caselaws?id=175562 The Appellate Tribunal dismissed the department's appeal in a tax dispute over a remittance from an Indian company to a Swiss company under a foreign collaboration agreement. The Tribunal upheld the Commissioner's decision that the payment was for salaries, not technical services, exempt from tax under section 10(6)(vi) and section 9(1)(vii). The department's attempt to introduce additional grounds of appeal was rejected due to procedural non-compliance. The ruling affirmed that the remittance was not taxable as fees for technical services but as payment for salaries, exempt from tax liability. en-us Tue, 30 Jun 1987 00:00:00 +0530 Thu, 26 Nov 2015 15:29:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175562 The Appellate Tribunal dismissed the department's appeal in a tax dispute over a remittance from an Indian company to a Swiss company under a foreign collaboration agreement. The Tribunal upheld the Commissioner's decision that the payment was for salaries, not technical services, exempt from tax under section 10(6)(vi) and section 9(1)(vii). The department's attempt to introduce additional grounds of appeal was rejected due to procedural non-compliance. The ruling affirmed that the remittance was not taxable as fees for technical services but as payment for salaries, exempt from tax liability. Case-Laws Income Tax Tue, 30 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175562