Amount Paid to Non Resident for ‘film shooting services’ is it ‘fees for technical services’?

IN THE ITAT MUMBAI BENCH ‘L’ Deputy Director of Income-tax, (International Taxation) Versus Reuters Television Ltd. IT APPEAL NO. 4034 (MUM.) OF 2005 [ASSESSMENT YEAR 2001-02] OCTOBER 30, 2012 ORDER Vijay Pal Rao, Judicial Member This appeal by the revenue is directed against the order dated 16.4.2004 of the Commissioner of Income Tax (Appeals) for the Assessment Year 2001-02. 2. The revenue has raised the following grounds: 1.  “On the facts and in the circumstances of the case and in law, the Ld. CIT(A) erred in holding that the “locational special ...