https://www.taxtmi.com/caselaws?id=20717 The court set aside the Income-tax Officer's order treating a remittance as "fees for technical services" instead of salary or exempt income. The court directed a reconsideration by the Officer based on the nature of services provided, rejecting claims for exemption under specific sections. The matter was remitted for further examination without costs awarded. Judge K. C. JAGADEB Roy J. concurred with the decision. en-us Thu, 01 Oct 1992 00:00:00 +0530 Mon, 16 Nov 2009 17:23:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20717 The court set aside the Income-tax Officer's order treating a remittance as "fees for technical services" instead of salary or exempt income. The court directed a reconsideration by the Officer based on the nature of services provided, rejecting claims for exemption under specific sections. The matter was remitted for further examination without costs awarded. Judge K. C. JAGADEB Roy J. concurred with the decision. Case-Laws Income Tax Thu, 01 Oct 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20717