https://www.taxtmi.com/caselaws?id=18219 The High Court of Kerala determined that the payment made by Cochin Refineries Ltd. to Foster Wheeler Energy Corporation of U. S. A. constituted 'fees for technical services' under the Income-tax Act, 1961. The payment for technical services related to evaluating a product for the aluminium industry, along with reimbursements for expenses, were deemed taxable. The Court upheld the Tribunal's decision that all payments were 'fees for technical services,' affirming their taxability. The judgment favored the Revenue, directing further action by the Income-tax Appellate Tribunal, Cochin Bench. en-us Mon, 04 Mar 1996 00:00:00 +0530 Tue, 29 Sep 2009 15:31:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18219 The High Court of Kerala determined that the payment made by Cochin Refineries Ltd. to Foster Wheeler Energy Corporation of U. S. A. constituted 'fees for technical services' under the Income-tax Act, 1961. The payment for technical services related to evaluating a product for the aluminium industry, along with reimbursements for expenses, were deemed taxable. The Court upheld the Tribunal's decision that all payments were 'fees for technical services,' affirming their taxability. The judgment favored the Revenue, directing further action by the Income-tax Appellate Tribunal, Cochin Bench. Case-Laws Income Tax Mon, 04 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18219