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Showing contexts for: constructive knowledge in Li And Fung India P.Ltd. vs The Commissioner Of Income Tax on 2 April, 2008Matching Fragments
14. The word technical has been defined in the Oxford Dictionary to mean, inter alia, of or involving or concerned with mechanical arts and applied sciences; of or relating to a particular subject or craft etc. or its techniques, requiring special knowledge to be understood.
15. The Supreme Court in Continental Construction case (supra) explained the scope of the term technical services as follows:
the expression technical services has a very broad connotation and it has been used elsewhere in the statue also so widely as to comprehend professional services: vide Section 9(1)(vii) referred to earlier. But we need not digress on this aspect for two reasons. Firstly, whatever, may be the position regarding other professional services , there can hardly be any doubt that services involving specialized knowledge, experience and skill in the field of constructional operations are technical services.