https://www.taxtmi.com/caselaws?id=769712 Section 9(1)(vii) is construed narrowly: fees for technical services cover only consideration for managerial, technical or consultancy services, not a mere facility. On that footing, commission income under a commissionaire arrangement was held not to be fees for technical services because it involved no material change in facts or law from an earlier year's position. Subscription receipts for access to journals, databases and content were also held outside the definition because standardised access to published material is not a specialised or customised service. The Revenue's appeals failed and no substantial question of law arose. en-us Wed, 16 Apr 2025 00:00:00 +0530 Wed, 30 Apr 2025 08:38:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769712 Section 9(1)(vii) is construed narrowly: fees for technical services cover only consideration for managerial, technical or consultancy services, not a mere facility. On that footing, commission income under a commissionaire arrangement was held not to be fees for technical services because it involved no material change in facts or law from an earlier year's position. Subscription receipts for access to journals, databases and content were also held outside the definition because standardised access to published material is not a specialised or customised service. The Revenue's appeals failed and no substantial question of law arose. Case-Laws Income Tax Wed, 16 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769712