https://www.taxtmi.com/caselaws?id=354055 The Tribunal allowed the appeal, determining that the payments received were for technical services under a 'contract for service' and not 'contract of service,' classifying the income as business income. The Assessee's grounds were accepted, and the appeal was allowed, impacting the interest calculations under sections 234A, 234B, 244A, and 234D of the Income Tax Act. en-us Mon, 08 Jan 2018 00:00:00 +0530 Wed, 17 Jan 2018 12:02:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354055 The Tribunal allowed the appeal, determining that the payments received were for technical services under a 'contract for service' and not 'contract of service,' classifying the income as business income. The Assessee's grounds were accepted, and the appeal was allowed, impacting the interest calculations under sections 234A, 234B, 244A, and 234D of the Income Tax Act. Case-Laws Income Tax Mon, 08 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354055