https://www.taxtmi.com/caselaws?id=58619 The Tribunal upheld the taxability of income as fees for technical services, directing the recomputation of total income after allowing deductible expenses. The Tribunal canceled the order under section 263 based on the doctrine of merger, allowing the appeal in favor of the assessee on all issues. en-us Wed, 27 Feb 1991 00:00:00 +0530 Mon, 20 Dec 2010 18:38:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58619 The Tribunal upheld the taxability of income as fees for technical services, directing the recomputation of total income after allowing deductible expenses. The Tribunal canceled the order under section 263 based on the doctrine of merger, allowing the appeal in favor of the assessee on all issues. Case-Laws Income Tax Wed, 27 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58619