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Payment made to NR deputing technicians to render technical services is Fees for Technical Services if the NR is accountable for services
Case Law Details
- Case Name
- Zuari Agro Chemicals Ltd. Vs Commissioner of Income-tax (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Bombay High Court
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HIGH COURT OF BOMBAY
Zuari Agro Chemicals Ltd.
Versus
Commissioner of Income-tax, Central-I, Bombay
It Reference No. 8 of 1993
September 14, 2012
JUDGMENT
S.J. Vazifdar, J.
This Income Tax Reference arises out of RA Nos.1052 and 1053/Bom/1991 which, in turn, arise out of ITA Nos.5033 and 5034/B/1986, which were disposed of by the order of the Income Tax Appellate Tribunal dated 9th January, 1991, and pertain to assessment years 1981-82 and 1982-83.
2.(A) The Tribunal has referred the following questions for the opinion of this Court, at the instance of the assessee under se...
