Meaning of “Fees … In respect of services utilised … In india”

Case Name : Steffen, Robertson & Kirsten  Consulting Engineers & Scientists Vs. CIT

Citation :[1997] 95 TAXMAN 598 (AAR – NEW DELHI)

Court :   AAR 

Section : 9

Meaning : The statute does not use the expression ‘fees for services rendered in india’ but advisedly uses the words ‘fees for services utilised in india’. The two expressions have different connotations.

Leave a Reply