https://www.taxtmi.com/caselaws?id=15158 The court held that the fee paid for supervision of machinery erection was taxable as it did not form part of the sale price of the machinery. The court also approved the Tribunal's method of grossing up tax liability on payments to the foreign technician to determine the gross notional income. The judgment favored the assessee, directing parties to bear their respective costs. en-us Thu, 16 Apr 1998 00:00:00 +0530 Mon, 03 Aug 2009 13:41:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15158 The court held that the fee paid for supervision of machinery erection was taxable as it did not form part of the sale price of the machinery. The court also approved the Tribunal's method of grossing up tax liability on payments to the foreign technician to determine the gross notional income. The judgment favored the assessee, directing parties to bear their respective costs. Case-Laws Income Tax Thu, 16 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15158