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Central Government Act Section 10 in The Income- Tax Act, 1995
10. Incomes not included
Central Government Act
income by way of fees for technical services payable by-
(a) the Government; or
(b) a person ... relation to any income by way of fees for technical services payable in pursuance of an agreement made before
Central Government Act
before the 1st day of April, 1938 ), royalty, fees for technical services or other sum chargeable under this Act, which ... section (1) of section 9;
(B) " fees for technical services" shall have the same meaning as in Explanation
Central Government Act
fees for professional services, or
(b) fees for technical services, shall, at the time of credit of such ... twenty thousand rupees, in the case of fees for technical services referred to in clause (b).
(2) Where the Assessing
Central Government Act
section 10; or] (b) 4 royalty or fees for technical services received from Government or an Indian concern in pursuance ... calculated on the income by way of fees for technical services, if any, included in the total income
Central Government Act
which the
assessee-company had to be paid fees for technical services/consultancy
services rendered. On reading the agreement, according ... AADT was not accepted on the
plea that fee for technical services could be treated as industrial and
commercial profit
Income Tax Appellate Tribunal - Mumbai
payment in question is not a payment of "Fees for technical services rendered" because, the payment in question was specifically ... excluded from the definition of fees for technical services u/s.9(1)(vii) by explanation (2) of the said
Income Tax Appellate Tribunal - Mumbai
petitioner is required to be assessed
as "fees for technical services" and that the income of the
petitioner ... resident is in the nature of a fee for technical services, in
that event, it would be taxable under
Uttaranchal High Court
assessable under section 44BB and not
as fees from technical services under section ... company from ONGC are in the nature of fees for
technical services. The assessing officer accordingly computed the
taxable income
Delhi High Court
fees for professional services, or
(b) fees for technical services, or
(c) royalty, or
(d) any sum referred ... Explanation : For the purposes of this section,--
(b) "fees for technical services" shall have the
same meaning as in Expln
Income Tax Appellate Tribunal - Delhi
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