https://www.taxtmi.com/caselaws?id=59282 The Tribunal dismissed the assessee's appeal and partly allowed the Revenue's appeal, ruling that 75% of the export commission was taxable under sections 9(1)(vi) and 9(1)(vii) of the IT Act, 1961. The judgment clarified that services provided by the assessee, including distribution channels, market information, and advertising expenditure, fell under the definitions of 'royalty' and 'fees for technical services', making them taxable under the specified sections. en-us Mon, 26 Nov 1984 00:00:00 +0530 Sun, 06 Feb 2011 03:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59282 The Tribunal dismissed the assessee's appeal and partly allowed the Revenue's appeal, ruling that 75% of the export commission was taxable under sections 9(1)(vi) and 9(1)(vii) of the IT Act, 1961. The judgment clarified that services provided by the assessee, including distribution channels, market information, and advertising expenditure, fell under the definitions of 'royalty' and 'fees for technical services', making them taxable under the specified sections. Case-Laws Income Tax Mon, 26 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59282