2026 (7) TMI 1166

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.... - -<br>Income Tax<br>HON&#39;BLE MR. JUSTICE S.G. PANDIT AND HON&#39;BLE MR. JUSTICE RAJESH RAI K For the Appellants : Sri. M. Dilip And Sri. E.I. Sanmathi, Advocates For the Respondent : Smt. Manasa Ananthan For Sri. Tanmayee Rajkumar, Advocate) ORAL JUDGMENT PER: HON&#39;BLE MR. JUSTICE S.G. PANDIT: Heard learned counsel Sri E.I. Sanmathi along with learned counsel Sri Dilip M. f....

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....he nature of transactions involved in present case and ignoring contents of agreements entered into by assessee ? 2. Whether on the facts and circumstances of the case and in law, is not acknowledging the findings of the assessing authority relating to tax the receipts from ancillary services as Fee for Technical Services under Article 12(4)(a) of the DTAA and materials brought on record ....