Fees for ‘routine technical repairs’ not assessable as ‘fees for technical services’

IN THE ITAT HYDERABAD BENCH ‘A’ Additional Director of Income- tax (International Taxation) – I V/s. BHEL-GE-Gas Turbine Servicing (P.) Ltd. IT APPEAL NOs. 976 TO 981 (HYD.) OF 2011 [ASSESSMENT YEARs 2001-02 TO 2006-07] JULY 31, 2012 ORDER D. Karunakara Rao, Accountant Member There are six appeals by the Revenue in this bunch, which are directed against separate orders of the Commissioner of Income-tax(Appeals) V, Hyderabad, all dated 14.3.2011, in the context of the orders passed by the assessing officer under S. 201(1A) of the Act, for the assessment years ...