https://www.taxtmi.com/caselaws?id=28651 The High Court of Andhra Pradesh ruled in favor of the Department, affirming tax liability on consultancy fees paid to a non-resident company for services rendered in India. The Court found that the fees were mainly attributable to activities in India, based on the agreement provisions and services provided by personnel in India. The decision emphasized the factual determination of service location, distinguishing the case from precedents where services were deemed outside India. The Court ordered accordingly, with no costs awarded. en-us Sat, 20 Nov 1982 00:00:00 +0530 Wed, 24 Feb 2010 15:33:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28651 The High Court of Andhra Pradesh ruled in favor of the Department, affirming tax liability on consultancy fees paid to a non-resident company for services rendered in India. The Court found that the fees were mainly attributable to activities in India, based on the agreement provisions and services provided by personnel in India. The decision emphasized the factual determination of service location, distinguishing the case from precedents where services were deemed outside India. The Court ordered accordingly, with no costs awarded. Case-Laws Income Tax Sat, 20 Nov 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28651