appears that the Assessing Officer was much concerned with the "technical services" as would be clear from the following extract there from ... that the assessed's services cannot be termed as technical services. The assessed is not claiming it as technical services being rendered
foreign technicians"/expatriates, be not treated as 'fee for technical services' and why the assessed should riot be treated as an assessed ... salaries' and were not 'fee for technical services' as claimed by the Revenue. It is specifically observed by the Tribunal that
benefit. In that case, there was an agreement for providing technical services. However, it is required to be noted that learned counsel for the Revenue ... under:
"Services rendered or agreed to be rendered outside India shall include services rendered from India but shall not include services rendered in India
appeal which pertains to the 3rd Installment of lumpsum payment for technical services received by the assessed, a German company. The AO had treated this
also manufactures equipment for these purposes and imparts technical know-how, for which services it received design and consultancy fees.
3. Against the order
Cricket Association, Punjab Cricket Association, Tamilnadu Cricket Association, Railway Sports Control Board, Services Sports Control Board. Rule 32 prescribes the Standing Committees and their powers ... Tour, Programme and Fixtures Committee'', ''Technical Committee'' and the ''Junior Cricket Committee''. To demonstrate
Association Of Property Consultants vs Delhi Development Authority on 27 February, 2004
Equivalent citations: (2004
