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Fees from technical services provided by non-resident-When taxable in India
Case Law Details
- Case Name
- Grasim Industries Ltd. & Ors. Vs S. M. Mishra, CIT & Ors. (Bombay High Court)
- Appeal Number
- Only available for paid members
- Courts
- All High Courts, Bombay High Court
In the Bombay High Court
Grasim Industries Ltd. & Ors. Vs S. M. Mishra, CIT & Ors.
(2011) 199 Taxman 184 (Bom)
JUDGEMENT
The short question that arises for our consideration in this petition is whether the amount paid by petitioner No. 1 to petitioner No. 2 outside India as consideration in terms of the basic engineering and training agreement dated October 22, 1989 is liable to Indian income-tax as income deemed to have accrued to petitioner No. 2 in India in view of section 9(1)(vii) of the Income-tax Act, 1961 ?
2. Petitioner No. 1 is a company incorporated in India in which public...
