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Vasu Technical Services vs Superintendent Of Central Tax on 2 January, 2025 Author: G.Radha Rani Bench: G.Radha Rani

larger Bench decision in Balco vs. Kaiser Aluminium Technical Services Inc. [(2012) 9 SCC 552] :- "33. .............. The five-Judge Bench in Balco [Balco ... Kaiser Aluminium Technical Services Inc., (2012) 9 SCC 552 : (2012) 4 SCC (Civ) 810] dealt with this problem as follows

that its income was not chargeable to tax as fees for technical services or royalty. Its income from sale of SDFC Products ... professional services provided to customers of SFDC India under a separate contract; and, (c) training services provided by SFDC India to customers / support services

rendering of any technical or consultancy services (including the provision of services of a technical or other personnel) which : (a) are ancillary and subsidiary ... development and transfer of a technical plan or technical design. 5. The definition of fees for technical services in paragraph 4 of this Article shall

face value of shares plus 10/- as consideration for Technical Services; Assets of Joint Venture were to revert to State. The termination was confirmed ... write back and recover from EIH any payment on account of technical services in the books of accounts of Joint Venture Company without prejudice

face value of shares plus 10/- as consideration for Technical Services; Assets of Joint Venture were to revert to State. The termination was confirmed ... write back and recover from EIH any payment on account of technical services in the books of accounts of Joint Venture Company without prejudice

face value of shares plus 10/- as consideration for Technical Services; Assets of Joint Venture were to revert to State. The termination was confirmed ... write back and recover from EIH any payment on account of technical services in the books of accounts of Joint Venture Company without prejudice

face value of shares plus 10/- as consideration for Technical Services; Assets of Joint Venture were to revert to State. The termination was confirmed ... write back and recover from EIH any payment on account of technical services in the books of accounts of Joint Venture Company without prejudice

petitioner, at the same time profits derived from business of rendering technical services outside India are eligible for deduction under section 80HHE ... expenses, if any incurred in foreign exchange in providing the technical services outside India". Section 80HHE provides for deductions in respect of profits from

manufacture of computer software' and the provision of 'technical services'? (iv)Whether on the facts and in the circumstances of the case ... customer requirements, etc. and that “software development” will not amount to “technical services” within the meaning of Clause (iv) to Explanation to Section