https://www.taxtmi.com/caselaws?id=11856 The High Court ruled in favor of the assessee, holding that receipts for technician visits, special engineering services, and royalty on export sales were not taxable under section 9(1)(vi) of the Income-tax Act. The court upheld the Appellate Tribunal's decisions, emphasizing the significance of prior rulings and ultimately favoring the assessee over the Revenue. en-us Wed, 06 Nov 2002 00:00:00 +0530 Mon, 18 May 2026 15:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11856 The High Court ruled in favor of the assessee, holding that receipts for technician visits, special engineering services, and royalty on export sales were not taxable under section 9(1)(vi) of the Income-tax Act. The court upheld the Appellate Tribunal's decisions, emphasizing the significance of prior rulings and ultimately favoring the assessee over the Revenue. Case-Laws Income Tax Wed, 06 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11856