Case Law Details
Case Name : DIT Vs Rio Tinto Technical Services (Delhi High Court)
Related Assessment Year :
Courts :
All High Courts Delhi High Court
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DIT Vs. Rio Tinto Technical Services (HC Delhi) – The payment in the present case is for furnishing of evaluation report. The fee paid is for the said purpose. To collect and collate the information and furnish evaluation report, the assessee was required and it was necessary to undertake certain tests, mapping and studies. Drilling for tests as to evaluate is to gain information and knowledge.
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