https://www.taxtmi.com/caselaws?id=28129 The High Court held that the documentation fee and technical assistance fee received by Citizen Watch Company Ltd. from the Government of India were not taxable under the Income Tax Act. The court found that the fees were distinct from royalty, were received outside India, and were not chargeable to tax. The court also quashed the orders of the Income Tax Officer treating the fees as royalty and taxable, as well as the Central Board of Direct Taxes' rejection of the exemption claim. The High Court asserted its jurisdiction to entertain the writ petitions despite the availability of alternative remedies due to the nature of the CBDT's order. en-us Mon, 30 May 1983 00:00:00 +0530 Fri, 19 Feb 2010 11:54:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28129 The High Court held that the documentation fee and technical assistance fee received by Citizen Watch Company Ltd. from the Government of India were not taxable under the Income Tax Act. The court found that the fees were distinct from royalty, were received outside India, and were not chargeable to tax. The court also quashed the orders of the Income Tax Officer treating the fees as royalty and taxable, as well as the Central Board of Direct Taxes' rejection of the exemption claim. The High Court asserted its jurisdiction to entertain the writ petitions despite the availability of alternative remedies due to the nature of the CBDT's order. Case-Laws Income Tax Mon, 30 May 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28129