https://www.taxtmi.com/caselaws?id=16355 The High Court affirmed the Tribunal's decision that 25% of the export commission received by the assessee was not taxable under sections 9(1)(vi) or 9(1)(vii) of the Income-tax Act, 1961. The Court held that the payment for forgoing export sales did not fall under the definitions of 'royalty' or 'fees for technical services' as it did not involve imparting technical knowledge or consultancy services. The reference was disposed of without any costs awarded. en-us Thu, 26 Nov 1998 00:00:00 +0530 Mon, 07 Sep 2009 12:11:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16355 The High Court affirmed the Tribunal's decision that 25% of the export commission received by the assessee was not taxable under sections 9(1)(vi) or 9(1)(vii) of the Income-tax Act, 1961. The Court held that the payment for forgoing export sales did not fall under the definitions of 'royalty' or 'fees for technical services' as it did not involve imparting technical knowledge or consultancy services. The reference was disposed of without any costs awarded. Case-Laws Income Tax Thu, 26 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16355