2014 (7) TMI 1331 - HC - Income Tax

Fee for technical services under Section 9(i)(vii) - Whether the ITAT was right in holding that the commission paid to M/s. Agenta World Trading and Consulting Establishment for procuring export orders is not fee for technical services under Section 9(i)(vii) of the Income Tax Act 1961? - HELD THAT - With the consent of the learned counsel for the parties arguments have been heard and judgment has been reserved.

Summary

The Delhi High Court heard a case regarding commission paid for procuring export orders. The substantial question of law was whether the commission paid is considered a fee for technical services under Section 9(i)(vii) of the Income Tax Act, 1961. Arguments were heard, and the judgment was reserved.