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COMMISSIONER OF INCOME-TAX versus SULZER BROTHER LTD.

Reference Income which is supposed to be accrued or originated in India Finding Fees for Technical Services through the Tribunal that the Fees were entered into under the Payable Agreement in 1976. This agreement was granted by the Central Government Tribunal in this behalf. It was approved that the fee is not taxable under section 9 (tax). 1) (vii) The Indian Income Tax Act, 1961, Sections 9 and 256 did not raise any question regarding the law. pakistani advocates Rajanpur lawyer