Fabric design constitutes Fees for Technical Services if design made available for manufacturing garments

IN THE ITAT AHMEDABAD BENCH ‘C’ Sintex Industries Ltd. Versus Assistant Director of International Tax IT APPEAL NOS. 2021 (AHD.) OF 2009 & 639 (AHD.) OF 2010 [ASSESSMENT YEARS 2009-10 & 2010-11] JANUARY 18, 2013 ORDER A.K. Garodia, Accountant Member – Both these appeals are filed by the assessee which are directed against two separate orders of Ld. CIT(A) Gandhinagar dated 30.03.2009 for the assessment year 2009-10 and dated 30.11.2009 for the assessment year 2010-11. Since the issue involved is similar in both these years, both these appeals were hea...