Mere facilitation services with regard to the selection of awardees isn’t a technical service

ITAT MUMBAI BENCH ‘L’ Harvard Medical International Inc. versus Deputy Commissioner of Income-tax (International Taxation) IT Appeal Nos. 791 & 1020 (Mum.) of 2008 [ASSESSMENT YEAR 2004-05] FEBRUARY 22, 2013 Kanchan Kaushan and Dhanesh Bafna for the Appellant. Mahesh Kumar for the Respondent. ORDER Per Bench These cross appeals are directed against the impugned order dated 12th November 2007, passed by the learned Commissioner (Appeals)-XXXIII, Mumbai, for the quantum of assessment passed under section 143(3) of the Income Tax Act, 1961 (for short “the ...