https://www.taxtmi.com/caselaws?id=18982 The High Court ruled in favor of the Revenue, determining that the absence fees paid by the Indian company to the non-resident company were taxable as revenue receipts in India. Additionally, the court held that the tax paid by the Indian company on behalf of the assessee should be grossed up and included in the total income of the assessee. The decision was based on precedents and legal provisions, emphasizing the tax liability of the assessee and the obligation of the Indian company to deduct and pay the tax amount on behalf of the assessee. en-us Thu, 23 Feb 1995 00:00:00 +0530 Tue, 03 Nov 2009 12:05:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18982 The High Court ruled in favor of the Revenue, determining that the absence fees paid by the Indian company to the non-resident company were taxable as revenue receipts in India. Additionally, the court held that the tax paid by the Indian company on behalf of the assessee should be grossed up and included in the total income of the assessee. The decision was based on precedents and legal provisions, emphasizing the tax liability of the assessee and the obligation of the Indian company to deduct and pay the tax amount on behalf of the assessee. Case-Laws Income Tax Thu, 23 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18982