https://www.taxtmi.com/caselaws?id=308566 The High Court upheld the Tribunal's decision that the amounts received by the respondent assessee for design and engineering drawings did not constitute 'fee for technical services' under Section 9(1)(vii) of the Income Tax Act as the income did not accrue in India but in Japan. The Court dismissed the appeal, affirming the Tribunal's ruling and emphasizing that the Income Tax Act was not applicable in this scenario. Additionally, the Court concurred with the Tribunal's assessment that the tax liability on the fee for design and engineering drawings received by the respondent assessee did not arise in India but in Japan, leading to the dismissal of the appeal. en-us Tue, 04 Feb 2014 00:00:00 +0530 Tue, 04 Jul 2023 21:04:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308566 The High Court upheld the Tribunal's decision that the amounts received by the respondent assessee for design and engineering drawings did not constitute 'fee for technical services' under Section 9(1)(vii) of the Income Tax Act as the income did not accrue in India but in Japan. The Court dismissed the appeal, affirming the Tribunal's ruling and emphasizing that the Income Tax Act was not applicable in this scenario. Additionally, the Court concurred with the Tribunal's assessment that the tax liability on the fee for design and engineering drawings received by the respondent assessee did not arise in India but in Japan, leading to the dismissal of the appeal. Case-Laws Income Tax Tue, 04 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308566