Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1987 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1987 (6) TMI 392 - ITAT DELHIExtract: .......g the view that the amount of 78,500 Sw. Fr. could not be considered to be the payment for technical services but was in the nature of payment for salaries etc. which, therefore, did not attract the liability for tax under section 195 read with section 115A. We would, therefore, uphold his order. 8. In the result, the appeal fails and is dismissed.
|