Amount paid to Foreign Lawyer to represent in Foreign Court was legal fees not FTS

ONGC as representative assessee of Dewey & Le Boeuf International Company LLC Vs DCIT International Taxation) (ITAT Delhi) Conclusion: Amount paid to foreign lawyer by assessee for representing its case before foreign court was not taxable as fees for technical services (FTS) in India as legal services could not be treated as FTS as it was a professional services which was outside the scope of Section 9(1)(vii). Held: Assessee-ONGC had engaged foreign lawyer for representing before Foreign Court. Assessee filed a return of income as representative assessee of the non-resident lawyer claimi...