https://www.taxtmi.com/caselaws?id=430207 The High Court upheld the ITAT's order regarding payments received by the Assessee from Indian Customers, ruling that the payments did not constitute 'Fee for Technical Services' or 'Fee for included services' as per relevant provisions. The Court referenced the judgment in Director of Income Tax v. Sheraton International Inc., which favored the Assessee, despite a pending appeal before the Supreme Court. The High Court dismissed the appeals, stating they were covered by the Sheraton International Inc. judgment, contingent upon the final outcome of the pending appeal. en-us Fri, 04 Nov 2022 00:00:00 +0530 Mon, 02 Jan 2023 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430207 The High Court upheld the ITAT's order regarding payments received by the Assessee from Indian Customers, ruling that the payments did not constitute 'Fee for Technical Services' or 'Fee for included services' as per relevant provisions. The Court referenced the judgment in Director of Income Tax v. Sheraton International Inc., which favored the Assessee, despite a pending appeal before the Supreme Court. The High Court dismissed the appeals, stating they were covered by the Sheraton International Inc. judgment, contingent upon the final outcome of the pending appeal. Case-Laws Income Tax Fri, 04 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430207