https://www.taxtmi.com/caselaws?id=16994 The court ruled in favor of the foreign company, holding that the payment received for technical services from an Indian corporation was not subject to tax liability under section 9(1)(vii) of the Income-tax Act. The court determined that the services provided did not establish a business connection as there was no share or interest in the management of the Indian company by the foreign company, and the scope of services was limited. Therefore, both issues were decided against the Revenue and in favor of the foreign company. en-us Thu, 29 Jan 1998 00:00:00 +0530 Mon, 14 Sep 2009 15:10:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16994 The court ruled in favor of the foreign company, holding that the payment received for technical services from an Indian corporation was not subject to tax liability under section 9(1)(vii) of the Income-tax Act. The court determined that the services provided did not establish a business connection as there was no share or interest in the management of the Indian company by the foreign company, and the scope of services was limited. Therefore, both issues were decided against the Revenue and in favor of the foreign company. Case-Laws Income Tax Thu, 29 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16994