Fees from technical services provided by non-resident-When taxable in India

In the Bombay High Court

Grasim Industries Ltd. & Ors. Vs S. M. Mishra, CIT & Ors.

(2011) 199 Taxman 184 (Bom)

JUDGEMENT

The short question that arises for our consideration in this petition is whether the amount paid by petitioner No. 1 to petitioner No. 2 outside India as consideration in terms of the basic engineering and training agreement dated October 22, 1989 is liable to Indian income-tax as income deemed to have accrued to petitioner No. 2 in India in view of section 9(1)(vii) of the Income-tax Act, 1961 ?

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