https://www.taxtmi.com/caselaws?id=16071 The Tribunal rejected the reference application concerning the taxability of technical service fees paid by BHEL to Sulzer Brother Ltd.'s engineering personnel. The court emphasized that the fees were payable pursuant to an agreement dated before April 1, 1976, as required by section 9(1)(vii) of the Income-tax Act. Even though payment occurred after this date, it was linked to the pre-existing agreement. The court upheld the Tribunal's decision, dismissing the tax case petitions with no order as to costs. en-us Tue, 17 Mar 1998 00:00:00 +0530 Mon, 31 Aug 2009 17:46:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16071 The Tribunal rejected the reference application concerning the taxability of technical service fees paid by BHEL to Sulzer Brother Ltd.'s engineering personnel. The court emphasized that the fees were payable pursuant to an agreement dated before April 1, 1976, as required by section 9(1)(vii) of the Income-tax Act. Even though payment occurred after this date, it was linked to the pre-existing agreement. The court upheld the Tribunal's decision, dismissing the tax case petitions with no order as to costs. Case-Laws Income Tax Tue, 17 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16071