https://www.taxtmi.com/caselaws?id=25755 The High Court upheld the decision that technical services fees paid to a non-domestic foreign company were not taxable under section 9(1)(i) but fell under section 9(1)(vii) of the Income-tax Act. The Court emphasized the specificity of section 9(1)(vii) for fees related to technical services and rejected the argument that such income should be taxed under section 9(1)(i) if excluded from section 9(1)(vii). The Court concluded that all income from technical services, regardless of a business connection, should be treated under section 9(1)(vii), dismissing the Revenue's appeal. en-us Mon, 25 Feb 1985 00:00:00 +0530 Sat, 30 Jan 2010 17:03:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25755 The High Court upheld the decision that technical services fees paid to a non-domestic foreign company were not taxable under section 9(1)(i) but fell under section 9(1)(vii) of the Income-tax Act. The Court emphasized the specificity of section 9(1)(vii) for fees related to technical services and rejected the argument that such income should be taxed under section 9(1)(i) if excluded from section 9(1)(vii). The Court concluded that all income from technical services, regardless of a business connection, should be treated under section 9(1)(vii), dismissing the Revenue's appeal. Case-Laws Income Tax Mon, 25 Feb 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25755