https://www.taxtmi.com/caselaws?id=3999 The court allowed the appeal made under section 260A of the Income-tax Act, setting aside the judgments of the Income-tax Appellate Tribunal and the Commissioner (Appeals). It held that the assesses-company's payments from ONGC should be taxed under section 44D read with section 115A of the Act, as fees for technical services, affirming the assessing authority's decision on tax liability. The court ruled in favor of the Revenue and against the assesses, determining the nature of the contract as one for technical services, not a work contract. en-us Thu, 15 Dec 2005 00:00:00 +0530 Sat, 16 Apr 2016 18:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3999 The court allowed the appeal made under section 260A of the Income-tax Act, setting aside the judgments of the Income-tax Appellate Tribunal and the Commissioner (Appeals). It held that the assesses-company's payments from ONGC should be taxed under section 44D read with section 115A of the Act, as fees for technical services, affirming the assessing authority's decision on tax liability. The court ruled in favor of the Revenue and against the assesses, determining the nature of the contract as one for technical services, not a work contract. Case-Laws Income Tax Thu, 15 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3999