Meaning of tax terms

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

Posted on by Prashant Thakur

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.

Prashant Thakur

The author has spent more than 30 years in the field of taxation. Wrote four books -3 on on Indian Tax Law and 1 on US tax law for cryptocurrency. Apart from https:taxworry.com , he also writes on https://irstaxapp.com which is for US tax laws. He is a tech enthusiast and manages a cloud computing company that publishes innovative software.

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