https://www.taxtmi.com/caselaws?id=179221 The Appellate Tribunal ITAT DELHI ruled in favor of the company, holding that the fee received for engineering and bid evaluation in the USA was not taxable under section 9(1)(vii) of the Income-tax Act, 1961. The Tribunal considered these services as a step-in-aid to construction projects, falling under the exclusion from taxable income as per Explanation 2 of the Act. Therefore, the amount in question was deemed non-taxable, leading to the appeal being allowed in favor of the company. en-us Sat, 30 Mar 1985 00:00:00 +0530 Tue, 23 Feb 2016 12:57:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179221 The Appellate Tribunal ITAT DELHI ruled in favor of the company, holding that the fee received for engineering and bid evaluation in the USA was not taxable under section 9(1)(vii) of the Income-tax Act, 1961. The Tribunal considered these services as a step-in-aid to construction projects, falling under the exclusion from taxable income as per Explanation 2 of the Act. Therefore, the amount in question was deemed non-taxable, leading to the appeal being allowed in favor of the company. Case-Laws Income Tax Sat, 30 Mar 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179221