https://www.taxtmi.com/caselaws?id=14124 The court dismissed the appeal, affirming that payments for engineering and personnel services made by an Indian company to a non-resident company were taxable in India under section 9(1)(vii) of the Income-tax Act. The court held that services utilized in India, irrespective of where they were rendered, are considered to accrue or arise in India, following previous case law precedent. The appellant's contention that the payments were for equipment purchase and project construction, exempt from taxation, was rejected. The appeal was dismissed without costs for lacking substantial legal questions. en-us Thu, 12 Apr 2001 00:00:00 +0530 Mon, 13 Jul 2009 17:34:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14124 The court dismissed the appeal, affirming that payments for engineering and personnel services made by an Indian company to a non-resident company were taxable in India under section 9(1)(vii) of the Income-tax Act. The court held that services utilized in India, irrespective of where they were rendered, are considered to accrue or arise in India, following previous case law precedent. The appellant's contention that the payments were for equipment purchase and project construction, exempt from taxation, was rejected. The appeal was dismissed without costs for lacking substantial legal questions. Case-Laws Income Tax Thu, 12 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14124