https://www.taxtmi.com/caselaws?id=181593 The Tribunal allowed the appeal of the assessee, holding that the fee received for design and engineering documentation was not taxable in India as the transaction occurred entirely outside the country, following the Supreme Court's precedent. The payment was considered a purchase of goods rather than a fee for technical services, distinguishing it from previous cases where such fees were taxed in India. The Tribunal directed the tax authority to delete the addition on the taxability of the fee, overturning the decision of the CIT (A). en-us Tue, 22 Jun 2010 00:00:00 +0530 Wed, 20 Apr 2016 13:25:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181593 The Tribunal allowed the appeal of the assessee, holding that the fee received for design and engineering documentation was not taxable in India as the transaction occurred entirely outside the country, following the Supreme Court's precedent. The payment was considered a purchase of goods rather than a fee for technical services, distinguishing it from previous cases where such fees were taxed in India. The Tribunal directed the tax authority to delete the addition on the taxability of the fee, overturning the decision of the CIT (A). Case-Laws Income Tax Tue, 22 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181593