https://www.taxtmi.com/caselaws?id=16212 The court ruled in favor of taxability of fees for technical services under section 9(1)(vii) of the Income-tax Act, excluding air fare from taxation as a perquisite. Additionally, the court held that the tax element paid by the representative assessee should be included in income calculation for grossing up purposes, emphasizing the application of section 2(24)(iva) of the Act. The judgment clarified the interpretation of tax provisions, affirming the tax treatment of technical service fees and incidental expenses while addressing conflicting views on grossing up income. en-us Fri, 16 Oct 1998 00:00:00 +0530 Mon, 23 Feb 2026 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16212 The court ruled in favor of taxability of fees for technical services under section 9(1)(vii) of the Income-tax Act, excluding air fare from taxation as a perquisite. Additionally, the court held that the tax element paid by the representative assessee should be included in income calculation for grossing up purposes, emphasizing the application of section 2(24)(iva) of the Act. The judgment clarified the interpretation of tax provisions, affirming the tax treatment of technical service fees and incidental expenses while addressing conflicting views on grossing up income. Case-Laws Income Tax Fri, 16 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16212