https://www.taxtmi.com/caselaws?id=784700 Charges paid to overseas entities for segregation, rework, sorting, deburring and rust removal were held not to constitute fee for technical services under Explanation 2 to section 9(1)(vii), because the work was routine, manual or mechanical, and performed to predetermined specifications without specialised technical skill, scientific process or technical consultancy. The invoices and commercial setting showed standard operational services rather than technical assistance. On that basis, the disallowance was deleted and the Revenue's appeal failed. en-us Mon, 01 Dec 2025 00:00:00 +0530 Sat, 10 Jan 2026 08:25:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784700 Charges paid to overseas entities for segregation, rework, sorting, deburring and rust removal were held not to constitute fee for technical services under Explanation 2 to section 9(1)(vii), because the work was routine, manual or mechanical, and performed to predetermined specifications without specialised technical skill, scientific process or technical consultancy. The invoices and commercial setting showed standard operational services rather than technical assistance. On that basis, the disallowance was deleted and the Revenue's appeal failed. Case-Laws Income Tax Mon, 01 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784700