https://www.taxtmi.com/caselaws?id=441453 The Tribunal concluded that the fabrication charges received did not qualify as 'fees for technical services', directing the AO to delete the addition of Rs. 15,75,67,856. Consequently, issues regarding the tax rate and interest under section 234B were deemed academic and dismissed as infructuous. The appeal was allowed in favor of the assessee, aligning with previous judicial decisions. en-us Mon, 22 May 2023 00:00:00 +0530 Tue, 08 Aug 2023 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441453 The Tribunal concluded that the fabrication charges received did not qualify as 'fees for technical services', directing the AO to delete the addition of Rs. 15,75,67,856. Consequently, issues regarding the tax rate and interest under section 234B were deemed academic and dismissed as infructuous. The appeal was allowed in favor of the assessee, aligning with previous judicial decisions. Case-Laws Income Tax Mon, 22 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441453