https://www.taxtmi.com/caselaws?id=468133 Commission and fees received for investment banking, underwriting and related services rendered outside India were treated as not taxable in India as fees for technical services. The Tribunal applied section 9(1)(vii) and the India-UK treaty test, noting that the same issue had already been decided in the assessee's favour for earlier years and that no contrary factual or legal distinction was shown for the year under appeal. On that settled basis and the rule of consistency, the receipts were held to fall outside the technical services charge and the addition was deleted. en-us Tue, 13 Nov 2018 00:00:00 +0530 Fri, 17 Apr 2026 15:51:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468133 Commission and fees received for investment banking, underwriting and related services rendered outside India were treated as not taxable in India as fees for technical services. The Tribunal applied section 9(1)(vii) and the India-UK treaty test, noting that the same issue had already been decided in the assessee's favour for earlier years and that no contrary factual or legal distinction was shown for the year under appeal. On that settled basis and the rule of consistency, the receipts were held to fall outside the technical services charge and the addition was deleted. Case-Laws Income Tax Tue, 13 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468133